Supreme Court · 1960 INSC 189 · Decided 31 October 1960
Commissioner of Sales Tax, Uttar Pradesh v. The Modi Sugar Mills LTD.
- Court
- Supreme Court of India
- Citation
- 1960 INSC 189 · [1961] 2 S.C.R. 189
- Case number
- CIVIL APPEAL No. 443/1957
- Decided
- 31 October 1960
- Bench
- S.K. DAS, M. HIDAYATULLAH, K.C. DAS GUPTA, J.C. SHAH, N. RAJAGOPALA AYYANGAR (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
SUPREME COURT REPOl{.TS 189 COMMISSIONER OF SALES TAX, UTTAR PRADESH v. THE MODI SUGAR MILLS LTD. (8. K. DAS, M. HIDAYATULLAH, K. 0. DAS GUPTA J.C. SHAH and N. RAJAGOPALA AYYANGAR, JJ.) Sa1es Tax - Previous year turnover opted for assessment-­ Change of law and tax rates during assessment mlc 39--U. P. Government Notification dated June 8, r948. The respondent company was a manufacturer of edible and non-edible oils and was registered as a "dealer " under the United Provinces Sales Tax Act, 1948. Its year of account com­ menced on June 1, and ended on May 31 of the
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