Supreme Court · 2000 INSC 146 · Decided 15 March 2000
Commissioner of Trade Tax, U.P. v. M/S. Upper Doab Sugar Mills LTD.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 146 · [2000] 2 S.C.R. 457
- Case number
- CIVIL APPEAL No. 2878/1998
- Decided
- 15 March 2000
- Bench
- S. RAJENDRA BABU, S.N. PHUKAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B U.P.. Sales Tax (Amendment) Act, 1995/U.P. Sales Tax Act, 1948 : S.39(2) & (3)/ss.3-A, 4 and 22-Applicationsfor review/rectification- Orders-Limitation-Alcohol-Rectified spirit and denatured spirit-Turno- c ver held by Tribunal not taxable-Turnover made taxable by Amendment Act- that orders for review to be passed within the time prescribed under s.39(3)-Held, no time limit has been fixed to dispose of application for review-Specific period mentioned in s.39(3) is for purposes of rectification-Validating Act. D Validating Act-Held, a validating Act can render
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