Supreme Court · 1988 INSC 137 · Decided 4 May 1988
Bharat Steel Tubes LTD. & ANR. v. State of Haryana & ANR.
- Court
- Supreme Court of India
- Citation
- 1988 INSC 137 · [1988] 3 S.C.R. 895
- Case number
- WRIT PETITION (CIVIL) No. 3589/1983
- Decided
- 4 May 1988
- Bench
- R.S. PATHAK, RANGANATH MISRA, M.M. DUTT (3-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution
Headnote
Haryana General Sales Tax Act, 1973: Sections 25, 28 and 28A: A B Punjab General Sales Tax Act, 1948: Section 11(3): Sales Tax­ Assessment-When complete-When no statutory period fixed­ Necessityfor assessment to be completed expeditiously-Within reason- C able period_.:._What is reasonable to dealer by assessing authority-Whether necessary-Question left open. The petitioners are a public limited company and its General D Manager (Legal). The Company was a manufacturer of electric resis­ tence, welded steel tubes and pipes, and registered as a dealer under the Haryana General
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