DEVI DASS GOPAL KRISHEN LTD. vs STATE OF J&K — C.A. No. 7050/2000

Case under Section XI-B. Status: Disposed.

Disposed

CNR: SCIN010068111999

Filing Date

22-Apr-1999

Registration No

C.A. No. 7050/2000

Diary Number

6811/1999

Order Date

01-Dec-2000

Document Type

Judgment - of Main Case

Disposal Type

Dismissed

Last updated 03-Jun-2026

Acts & Sections

Section XI-B

Petitioner(s)

  1. 1.DEVI DASS GOPAL KRISHEN LTD.

    Adv. BINA GUPTA

Respondent(s)

  1. 1.STATE OF J&K

    Adv. ASHOK MATHUR

Case History

  1. Case disposedDisposed

  2. 01-Dec-2000

    Judgment - of Main CaseView PDF

  3. 01-Dec-2000

    ROP - of Main CaseView PDF

  4. 22-Apr-1999

    Case filed

    Registration No. C.A. No. 7050/2000

casestatus.in Summary

The Supreme Court dismissed the appellants' appeal, holding that they must deposit the outstanding 4% sales tax balance for the period prior to March 31, 1997. The Court rejected their argument that since J&K's exemption notification for local edible oil manufacturers was invalidated only prospectively (from April 1, 1997), they should not owe the difference between the 4% rate they paid and the 8% rate they were legally obligated to collect. The Court found that the appellants had voluntarily chosen not to realize the full 8% tax from customers despite having statutory obligation to do so, and granted them no relief. This case analysis is maintained by casestatus.in based on publicly available court records.

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