Supreme Court · 1994 INSC 255 · Decided 14 July 1994
Commissioner of Sales Tax, U.P. v. M/S General Manager, North Eastern Railway, Gorakhpur, ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 255 · [1994] SUPP. 1 S.C.R. 584
- Case number
- CIVIL APPEAL No. 3037/1980
- Decided
- 14 July 1994
- Bench
- KULDIP SINGH, YOGESHWAR DAYAL (2-judge bench)
- Case type
- Civil
Headnote
U.P. Sales Tax Act, 1948-U.P. Sales Tax Rules, 194/J-Rules 6 & 54--Assessment against North Eastern Railway-Application for reg;.stration C filed by its Chief Commercial Superintendent-Principal place of business declared as Gorakhput-Sales Tax return filed by Chief General Manager, Gorakhpur-Validity challengeri-Whether application for registration validly filed-Held, Ye.1"-Whether Sales Tax Officer at Gorakhpur had jurisdiction to make as- D sessment-Held, Yes. The North Eastern Railway sells, firewood, cigarettes, meals, vegetables and certain other articles at
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