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Documents citing The Commissioner Sales Tax vs Satna Cement Works on 20 January, 2005

Bharti Airtel Ltd. vs State Of U.P. And 3 Others on 27 October, 2015

In Commissioner of Sales Tax vs. Satna Cement Works, Manu/UP/U0683/2005, the learned Single Judge held that since the dealer did not admit its liability on freight charges, it became a disputed question whether freight charges would form part of the turnover or not and, therefore, the tax liability on the amount of freight charges could not be treated to be an admitted tax and, therefore, interest could not be levied under Section 8(1) of the Act and that interest under Section 8(1B) could only be demanded.
Allahabad High Court Cites 16 - Cited by 0 - S P Kesarwani - Full Document

Union Of India Thru' The General Manager ... vs The Commissioner, Trade Tax, U.P. ... on 8 August, 2018

In the case of Bharti Airtel Ltd. (Supra) this Court has considered the decision in Commissioner of Sales Tax vs. Satna Cement Works, Manu U.P. in which the learned Single Judge held that since the dealer did not attempt its liability on freight charges, it became a disputed question whether freight charges would form part of the turn over or not and, therefore, the tax liability on the ground of freight charges could not be treated to be an admitted tax and, therefore, the interest could not be levied under Section 8(1) of the Act.
Allahabad High Court Cites 20 - Cited by 0 - A Kumar - Full Document
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