Full Judgment Text
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IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 5734 OF 2012
(SPECIAL LEAVE PETITION(C.)NO.18404 OF 2008)
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M/S. G.D. PHARMACEUTICALS LTD. ...RESPONDENT
O R D E R
1. Delay condoned.
2. Leave granted.
3. We have heard learned counsel for the appellant
to the lis .
4. This appeal is directed against the judgment
and order passed by the Rajasthan High Court in
S.B. Sales Tax Revision Petition No.47/2006, dated
30.04.2007.
JUDGMENT
5. The issue raised in this appeal is squarely
covered by the decision of this Court in the case
of State of Rajasthan & Anr. Vs. D.P.Metals,
(2002)1 SCC 279. In the said decision, the Court
has stated that :
“ ...
31. Such submission of false or forged docu-
ments or declaration at the check-post
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or even thereafter can safely be presumed to
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JUDGMENT
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| ought to<br>the co | be re<br>mpeten |
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6. Following the aforesaid decision, the appeal is
allowed and the orders passed by the First
Appellate Authority Board and the High Court
are set aside and the order passed by the
Original Authority is restored. No costs.
7. Ordered accordingly.
JUDGMENT
.......................J.
(H.L. DATTU)
.......................J.
(CHANDRAMAULI KR. PRASAD)
NEW DELHI,
.
AUGUST 06, 2012
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