Supreme Court · 1975 INSC 86 · Decided 2 April 1975
Commissioner of Sales-Tax, U.P. v. Mangal Sen Shyam Lal
- Court
- Supreme Court of India
- Citation
- 1975 INSC 86 · [1975] SUPP. 1 S.C.R. 58
- Case number
- CIVIL APPEAL No. 1861/1971
- Decided
- 2 April 1975
- Bench
- V.R. KRISHNA IYER, R.S. SARKARIA, A.C. GUPTA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
U.P. Sales Tox Act, 1948-Sectlon 10(3) and 10(3-B) period of limitation for filing revision by the Commissioner. Interpretation of Statute-Whether scheme of the Act and rule can be taken into consideration in interpreting the Act-Whether provision of an Act can be construed on lhe analogy of a dealer, was assessed in July, 1948. In January, 1960, the SaJes Tax Officer wrote a letter to the Sales Tax Commissioner pointing out a mistake which had crept in the order of assessment. In April 1960, the Commissioner filed a Revision Application under s. 10 of the Acl Section 10(3)
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