Supreme Court · 1990 INSC 92 · Decided 19 March 1990
Commissioner of Sales Tax, U.P. Lucknow v. Atma Ram Misra ETC.
- Court
- Supreme Court of India
- Citation
- 1990 INSC 92 · [1990] 1 S.C.R. 1031
- Case number
- CIVIL APPEAL No. 1465/1990
- Decided
- 19 March 1990
- Bench
- S. RANGANATHAN, A.M. AHMADI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
U. P. Sales Tax Act: Section 9-Appeal against assessment- Whetha obligatory on assessee to pay admitted tax. · The respondents in each of these three cases was subjected to assessment under the U.P. Sales Tax Act. In each of these cases the assessee preferred an appeal to the first neces­ sary before the appeal could be entertained. The first appellate autho­ rity in two of the cases dismissed the application and in the third directed the assessee to deposit 10% of the disputed tax within ten days from the date of the order. Dis-satisfied with the orders of the
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