Supreme Court · 1998 INSC 438 · Decided 20 November 1998
Additional Commissioner (Legal) and ANR. v. M/S Jyoti Traders and ANR. ETC.
- Court
- Supreme Court of India
- Citation
- 1998 INSC 438 · [1998] SUPP. 3 S.C.R. 67
- Case number
- CIVIL APPEAL No. 5817/1998
- Decided
- 20 November 1998
- Bench
- K. VENKATASWAMI, D.P. WADHWA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B U.P. Trade Tax Act, 1948 Section 21 (2)-Proviso (As inserted by UP Sales Tax (Amendment and Validation) Act, 1991-Scope of C Sales Tax-Reassessment-Period for-Assessment period of four years provided under the Act-Amendment of Act-Insertion of proviso­ Enlargement of period of assessment date of its coming into force relating and encompassing back to previous eight assessment years-Held even to D cases where the period of four years prescribed earlier had already expired before addition to the proviso-Assessment of respondent assessees for the assessment year 1985-86-Held could
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