Supreme Court · 1971 INSC 256 · Decided 20 September 1971
Commissioner of Sales Tax, Madhya Pradesh v. M/S. Amarnath Ajitkumar of Bhind, Madhya Pradesh
- Court
- Supreme Court of India
- Citation
- 1971 INSC 256 · [1972] 1 S.C.R. 828
- Case number
- CIVIL APPEAL No. 367/1969
- Decided
- 20 September 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
OF SALES TAX, MADHYA PRADESH A v. M/S. AMARNATH AJITKUMAR OF BHIND, MADHYA PRADESH September 20, 1971 [K. S. HEGDE AND A. N. GROVER, JJ.) Madhya Bharat Sales Tax Act, Samv. 2007, s. 12(1) and Madhya Pra­ desh Sales Tax Act, 1959, ss. 39(2) and 52-Assessment under former Act -Larger from revising an order of assessment which had been made more than two years previously, whiles. 39(2), of the Madhya Pradesh Sales Tax Act, 1959, which came into force on April I, 1959 and which repealed the Madhya Bharat Act, permits the C-Ommissioner to revise an order till the
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