Penalty Leviable Under S. 45 of the Gujarat Sales Tax Act, 1969 Is Statutory And Mandatory; Commissioner/AO Has No Discretion
SUPREME COURT OF INDIA DIVISION BENCH STATE OF GUJARAT AND ANOTHER — Appellant Vs. M/S SAW PIPES LTD. (KNOWN AS JINDAL SAW LTD.) — Respondent ( Before : M.R. Shah…


