Supreme Court · 1973 INSC 88 · Decided 23 April 1973
Haji Lal MOHD. Biri Works Allahabad Through Abdul Hamid v. The State of U.P. and Others
- Court
- Supreme Court of India
- Citation
- 1973 INSC 88 · [1974] 1 S.C.R. 25
- Case number
- CIVIL APPEAL No. 543/1970
- Decided
- 23 April 1973
- Bench
- K.S. HEGDE, HANS RAJ KHANNA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
F G H' 25 HAJI LAL MOHD. BIRI WORKS ALLAHABAD TIIROUGH ABDUL HAMID v. 1HE STATE OF U.P. AND OTHERS April 23, 1973 [K. S. HEGDE AND H. R. KHANNA, JJ) U.P. Sales Tax Act, 1948 as a1ne11ded by Act 3 of 1964-Jnterest on Sales Tax arrears to be treated as tax under news. 8(1-A) introduced by 1964 canie into force_:._!nterest whether 1ndv be char.-;!d for pedod during which recovery of tax is staved. The appellant firm was assessed to sales-tax for the assessment years 1957-58 and 1958-1959. On an application made by the appellant for the composition of tax the recovery of the tax for
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