Assistant Commissioner (Ct) Ltu ... vs M/S Glaxo Smith Kline Consumer Health ... on 6 May, 2020
Equivalent citations: AIR 2020 SUPREME COURT 2819, AIRONLINE ... 2413/2020
(Arising out of SLP(C) No. 12892/2019)
Assistant Commissioner (CT)
LTU, Kakinada & Ors. …Appellant(s)
Versus
M/s. Glaxo Smith Kline
Assistant Commr.(Ct) Ltu And Anr vs Amara Raja Batteries Ltd on 27 July, 2009
Author: S.B. Sinha
Bench: Cyriac Joseph , S.B. Sinha ... Arising out of SLP (Civil) No. 18795 of 2006]
Assistant Commr. (CT) LTU and Anr. ...Appellants
Versus
Amara Raja Batteries Ltd. ...Respondent
WITH
CIVIL APPEAL
assessment year the assessee filed an appeal before the
Assistant Commissioner (CT) Appeals, Warangal in Appeal No.
5 75-76 and that appeal was dismissed ... Against
the order of the Assistant Commissioner (CT) Appeals.
Warangal the assessee filed an appeal before the Sales Tax
Appellate Tribunal, Andhra Pradesh at Hyderabad
Constitution. Relying on the decision of this Court in Assistant
Commissioner (CT) LTU, Kakinada and others v Glaxo Smith Kline
Consumer Health Care Limited20
APPELLANT
VERSUS
THE COMMERCIAL TAX OFFICER
NOW UPGRADED AS THE ASSISTANT
COMMISSIONER (CT) & ORS. ... RESPONDENTS
WITH
Civil Appeal
Filterco & Another v. Commissioner of Sales Tax, Madhya
Pradesh and Another , (1986) 2 SCC 103;
2. Assistant Commissioner (CT) LTU & Another v. Amara
Commissioner (CT),
Kancheepuram, Tamil Nadu. The Appellate Assistant
Commissioner remanded the matters to the Appellate
Assistant Commissioner for passing fresh orders of
assessment ... actual freight charges.
Consequently, the order of the Appellate Assistant
Commissioner (CT), Kancheepuram was restored and with the
result the Revision Petitions filed
2004-2005, were issued by
the Assistant Commissioner, Commercial Taxes. In order
to properly comprehend the controversy involved in this
case one such notice ... which proposed levy of penalty
will be confirmed without further notice.
ASSISTANT COMMISSIONER (CT)
(INTELLIGENCE AND LTU)
WARANGAL DIVISION, WARANGAL.
To
M/s. Gammon India
Aggrieved, the respondent filled an appeal before the Appellate Deputy
Commissioner who, by his order dated 26 June 2006, affirmed the assessment of
the Commercial ... Andhra Pradesh High Court in Inox
Air Products Ltd v The Assistant Commissioner (CT), Hyderabad4 , allowed the
appeal filed by the respondent. The appellant
placed on
the decision of this Court in the case of Assistant Commissioner (CT)
LTU and Anr. Vs. Amara Raja Batteries Limited
