Supreme Court of India
ASSOCIATED CEMENT CO. LTD. versus COMMERCIAL TAX OFFICER, KOTA & ORS.
- Decided
- 2 September 1981
- Judges listed
- P.N. BHAGWATI
- Disposal
- Case Partly allowed
Citations
- Official
- [1982] 1 S.C.R. 563 · 1981 INSC 157
- Also cited as
- (1981) 4 SCC 578
- (1982) SCC(TAX) 3
- AIR 1981 SC 1887
Learned from how other judgments cite this one, in their text or in the official Supreme Court Reports' lists of cases they refer to: each is cited this way by at least two judgments, and at least twice as often as any other citation to this judgment in that report. We hold no commercial reporter's text, only these citation strings.
Cited by
Cited in 4 other Supreme Court judgments we hold.
- INCOME TAX OFFICER versus VIKRAM SUJITKUMAR BHATIA
- M/S STEEL AUTHORITY OF INDIA LTD. versus COMMISSIONER OF CENTRAL EXCISE, RAIPUR
- COMMISSIONER OF INCOME TAX 5 MUMBAI versus M/S. ESSAR TELEHOLDINGS LTD. THROUGH ITS MANAGER
- D. PARRY (INDIA) LTD. versus ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, CHENNAI
Counted only in the Supreme Court judgments we hold whose text we could read, not in High Court judgments. We match each citation to a judgment automatically, so a citation we cannot match is not counted. "Cited" says only that a judgment refers to this one, not whether it followed, distinguished or overruled it.
The Court's text
Paragraphs from our copy of the Supreme Court Reports print, with the Court's own paragraph numbers, the printed page and, where printed, the margin letter. The Court did not number this judgment's paragraphs, so they are listed by page. Link to paragraph N with #para-N.
In accordance with the opinion of the majority, the appeal is allowed in part. The penalties imposed on the assessee under the impugned orders of assessment are set aside. The appeal in so far as the levy of interest is concerned is dismissed. The parties shall bear their own costs. N. V. K. Appeal allowed in part
p. 606, margin A