BHARAT ELECTRONICS LTD. vs DY.COMNR.OF COMMERCIAL TAXES(ASSTS) — C.A. No. 628/2000

Summary of C.A. No. 628/2000 — Bharat Electronics Ltd. v. Dy. Commissioner of Commercial Taxes Outcome: The Supreme Court dismissed Bharat Electronics' appeal on March 2, 2005, upholding the Karnataka High Court's judgment. The Court held that once tax rate notifications were quashed by the High Court in 1990, the appellant was legally bound to collect sales tax at the statutory rate of 6% on television sets, regardless of pending appeals. The appellant's choice to collect only 3% at its own risk did not exempt it from paying the differential tax to the government. No costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.