Supreme Court · 1996 INSC 1445 · Decided 9 December 1996
Fag Precision Bearings v. Sales Tax Officer (I) and ANR.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1445 · [1996] SUPP. 9 S.C.R. 678
- Case number
- CIVIL APPEAL No. 5529/1993
- Decided
- 9 December 1996
- Bench
- S.P. BHARUCHA, S.C. SEN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
BEARINGS v. SALES TAX OFFICER (I) AND ANR. DECEMBER 9, 1996 B [S.P. BHARUCHA AND S.C. SEN, JJ] Sales Tax: Gujarat Sales Tax Act 1969: Section 42(1). c Gujarat Sales Tax Rules, 1970 : Rule 37-A. Central Sales Tax Act, 1956: Section 9(2). Sales tax-Assessment proceedings--Power to limit-Held not a valid reaso1t-Stay has conse­ quences of a civil nature upon assesse,,.....Power to stay should be exercised only in extraordinary circumstances-Authority should put in writing the reasons and circumstances that necessitate the stay of proceedings-Show E cause notice
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)