Supreme Court · 1987 INSC 359 · Decided 4 December 1987
Fertilizer Corporation of India LTD. v. State of Bihar
- Court
- Supreme Court of India
- Citation
- 1987 INSC 359 · [1988] 2 S.C.R. 148
- Case number
- CIVIL APPEAL No. 948/1975
- Decided
- 4 December 1987
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Bihar Sales Tax Act, 1959: ss. 14, 15 & 20-Rebate-Belated returns-Provisions for extension of time not availed of-Returns otherwise accepted-Penal provision for delay not invoked-Tax 1 deposited within time-Assessee whether entitled to rebate. c Interpretation of Statutes: Procedural is not frustrated. • Section 14(1) of the Bihar Sales Tax Act, 1959 requires dealers to I) furnish returns within such period and to such authority as may be prescribed. Rule 10(2) of the Bihar Sales Tax Rules, 1959 requires the assessee to file quarterly returns within one calendar month of
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)