Judgments - Tax/ Tax settlement, Excise Duty
Supreme Court of India (Full Bench (FB)- Three Judge)
PRADIP NANJEE GALA Vs. SALES TAX OFFICER & ORS.
The question raised before us is whether the respondent-Revenue could resile from a settlement entered into with the assessee on the basis of which the appellant has already paid and settled his dues under the Act. “In a Taxing Act one has to look merely at what is clearly said. There is no room for any intendment. There is no equity about a tax. There Full Judgment