Supreme Court · 2008 INSC 884 · Decided 31 July 2008
COMMNR. of Sales Tax, U.P. v. M/S Hind Lamps LTD.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 884 · [2008] 11 S.C.R. 594
- Case number
- CIVIL APPEAL No. 4060/2006
- Decided
- 31 July 2008
- Bench
- ARIJIT PASAYAT, P. SATHASIVAM (2-judge bench)
- Outcome
- Case Allowed
- Case type
- Civil
Headnote
·" Uttar Pradesh Trade Tax Act, 1948: $. 29, proviso, Exp/a- nation I and II - Refund - Adjustment of certain amounts by c the dealer, with reference to .s.29, from the amounts payable as tax - Held: It is not open to dealer to make any adjustment on his own - Power of adjustment lies under the Act. The respondent-Dealer was required to pay tax in D respect of returns filed for the months of April, May and August, 1977. In respect of the assessment years i.e. 1969- 70 to 1971-72, appellant had filed appeals before the As- ~ sistant Commissioner (Judicial) Sales Tax, which
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