Supreme Court · 2004 INSC 114 · Decided 17 February 2004
Commissioner, Commercial and Sales Taxes and ORS. v. M/S. Orient Paper Mills and ANR.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 114 · [2004] 2 S.C.R. 451
- Case number
- CIVIL APPEAL No. 1084/2004
- Decided
- 17 February 2004
- Bench
- DORAISWAMY RAJU, ARIJIT PASAYAT (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226, 227
Headnote
B Orissa Sales Tax Act, 1947; Section /4(c): Sales Tax Assessment-Raising of extra demands-Appeal rejected by Revenue-Appeal to Tribunal-Authority issuing notice of attachment against C assessee during pendency of the appeal before the Tribunal-Challenge to-­ Vacating the notice of attachment, and that assessee could claim refund, if any, due to him with interest thereon-Assessee filing an application for stay before the authority concerned-Authority directed assessee to deposit certain amount-Challenge D to-High Court affirmed the order, however, reduced the amount to be
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