M/S.JASWAL NECO LTD. vs. COMMNR. OF CUSTOMS, VISAKHAPATNAM
C.A. No.-007189-007189 - 2005Supreme Court04 Aug 2015
Section 12Section 18Section 3ASection 68Section 9A
reassess,
collect and enforce payment of the Central sales tax
payable by a dealer as if it was payable under the
State Act; this is the first part of Section 9(2). By the
second part thereof, these authorities are
empowered to exercise the powers they have under
the State Act and the provisions of the State Act,
including provisions
