Supreme Court · 2008 INSC 268 · Decided 28 February 2008

C.C.T. Orissa & ORS. v. Indian Explosives LTD.

Court: Supreme Court of India
Citation: 2008 INSC 268 · [2008] 3 S.C.R. 621
Case number: CIVIL APPEAL No. 5123/2005
Decided: 28 February 2008
Bench: ARIJIT PASAYAT, C.K. THAKKER, LOKESHWAR SINGH PANTA (3-judge bench)
Outcome: Case Partly allowed
Case type: Civil

Headnote

621 _,. ' C.C.T. ORISSA & ORS. A v. INDIAN EXPLOSIVES LTD. (Civil Appeal No. 5123 of 2005) FEBRUARY 28, 2008 B (DR. ARIJIT PASAYAT, C.K. THAKKER AND LOKESHWAR SINGH PANTA, JJ.) Orissa Sa/es Tax Act, 1947; 5th Proviso to S.5(1) and Ss. 11, 23(4)(a)/Orissa Sales Tax rules, 1947; r. 80 and of such goods in terms of Entry 48 of a Notification - Accepted by assessing authority - Re- D ~ ~ assessment - Issuance of show-cause Notice - Challenge to - Allowed by High Court - Correctness of - Held: Incorrect - High Court failed to take into notice the parameters highlighted by Supreme

Search related judgments

Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)