Supreme Court · 1989 INSC 39 · Decided 2 February 1989
Commissioner of Sales-Tax, U.P., Lucknow v. Super Cotton Bowl Refilling Works & ANR.
- Court
- Supreme Court of India
- Citation
- 1989 INSC 39 · [1989] 1 S.C.R. 421
- Case number
- CIVIL APPEAL No. 532/1989
- Decided
- 2 February 1989
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- CPC; Constitution Article 226
Headnote
B ~ U.P. Sales Tax Act, 1948: Sections 2(e-i), 2(h), 10(C), 11 and ~ 35(5)-Whether revision lies to High Court from decision of Commis­ sioner which has been subject matter of appeal before Tribunal-Effect _.. of amendments of U. P. Act of 1979 and U. P. Act 22 of 1984. c Revision to High ~ involved a question of law. Administrative Law: Order of Commissioner under section 35 U. P. Sales Tax Act 1948-Whether quasi-judicial, judicial or adminis- trative in nature. D Statutory Interpretation: Intention of legislature-A slippery phrase-Intention to be ascertained from the
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