Supreme Court · 1987 INSC 32 · Decided 3 February 1987
Kundan Lal Srikishan Mathura (U.P.) v. Commissioner of Sales Tax, U.P. and Another
- Court
- Supreme Court of India
- Citation
- 1987 INSC 32 · [1987] 2 S.C.R. 140
- Case number
- CIVIL APPEAL No. 625/1986
- Decided
- 3 February 1987
- Bench
- E.S. VENKATARAMIAH, M.M. DUTT (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
c Uttar Pradesh Sales Tax Act, 19~s. 21 and 22-0rder passed under s.21-Assessee held not liable to pay any more tax-Application for rectification of the original assessment order moved-Period of limitation-Whether to commence from the date of the original assess­ ment order or from the date of passed in respect of the turnover of the appellant-firm for the year 1975-76 by the Sales Tax Officer on 7.2.1979. Thereafter, the Sales Tax Officer issued a notice under s.21 of the Uttar Pradesh Sales Tax Act, 1948, proposing to make a reassess- D ment on the ground that the mandi cess and
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