COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD
Appeals are disposed of
C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015
41
Page 42
JUDGMENT
“Section 9. Levy and collection of tax and penalties.
—
(2) Subject to the other provisions of this Act and
the rules made thereunder, the authorities for the
time being empowered to assess, reassess, collect
and enforce payment of any tax under the general
sales tax law of the appropriate State shall, on
behalf of the Government
