DEVI DASS GOPAL KRISHEN LTD. vs STATE OF J&K — C.A. No. 7050/2000
Case under Section XI-B. Status: 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
Petitioner(s)
-
1.DEVI DASS GOPAL KRISHEN LTD.
Adv. BINA GUPTA
Respondent(s)
-
1.STATE OF J&K
Adv. ASHOK MATHUR
Case History
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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