Supreme Court · 2003 INSC 95 · Decided 17 February 2003
Commissioner of Sales Tax and ORS. v. M/S Subhash & CO.
- Court
- Supreme Court of India
- Citation
- 2003 INSC 95 · [2003] 2 S.C.R. 44
- Case number
- CIVIL APPEAL No. 1374/2003
- Decided
- 17 February 2003
- Bench
- SHIVARAJ V. PATIL, ARIJIT PASAYAT (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
OF SALES TAX AND ORS. v. MIS SUBHASH & CO. FEBRUARY 17, 2003 B [SHIVARAJ V. PATIL AND ARIJJT PASAYAT, JJ.) Sales Tax: MP. Sales Tax Act, 1958-Section 19(/)-MP. General Sales Tax Rules, C 1959-Rule 63-Re-assessment-Procedure for service of notice-Reassessment proceedings challenged as any right for the assessee to raise plea of limitation to be improper-On D appeal-Held, whenever an order is struck down as violative of principles of natural justice, there is no final decision of the case and the proceedings are left open-Hence, de nova assessment is justified-Non-issue of
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