M/S. AMERICAN REMEDIES PVT. LTD. AND ANR. versus GOVT. OF ANDHRA PRADESH AND ANR.
The amendment to Entry 37 under the Andhra Pradesh General Sales Tax Act was within the legislative power of the State, and the demand for differential sales tax is justified regardless of whether the assessee has collected tax from consumers. The grievance of the assessee is mis-conceived and the liability arises by virtue of being an assessee under the Act.
- Parties
- Petitioner: American Remedies Pvt. Ltd.; Respondent: Govt. of Andhra Pradesh
- Jurisdiction
- India
- Judgment Date
- 12 January 1999
- Procedural Posture
- Special Leave Petition (civil) / Dismissal on Merits With Costs
- Outcome
- Petitions dismissed with costs.
- Legal Topics
- Amendment to Entry 37, Demand for Differential Sales Tax, Legislative Power to Amend Tax Laws
Case Brief
Summary, issues, holding and outcome
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Parties
American Remedies Pvt. Ltd.
Petitioner
Govt. of Andhra Pradesh
Respondent
Procedural Posture
Special Leave Petition (civil) / Dismissal on Merits With Costs
Legal Issues
- 1 Whether demand for differential sales tax arising from the amendment of Entry 37 is valid under law
Ratio Decidendi
The amendment to Entry 37 under the Andhra Pradesh General Sales Tax Act was within the legislative power of the State, and the demand for differential sales tax is justified regardless of whether the assessee has collected tax from consumers. The grievance of the assessee is mis-conceived and the liability arises by virtue of being an assessee under the Act.
Court Disposition
Petitions dismissed with costs.
Orders
- Special Leave Petitions dismissed with costs quantified at Rs.5,000.
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