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Penalty on re-seller unsustainable as classification done by importer adopted by re-seller
Case Law Details
- Case Name
- Professional Copier Services India (Pvt) Ltd Vs State of Kerala (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All High Courts, Kerala High Court
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Professional Copier Services India (Pvt) Ltd Vs State of Kerala (Kerala High Court)
Kerala High Court held that as importer-seller classified the HSN 8443 3100, the purchaser/re-seller cannot be said to have wilfully classified the machines under a wrong head with the intention to evade payment of correct/higher rate of tax. Hence, penalty unsustainable.
Facts- The petitioners are companies engaged in the business of sales of IT products. The petitioner had purchased two models of machines, ‘TaskAlfa 180’ and ‘TaskAlfa 220’ from the importer-seller – M/s. Kyocera Mita...
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