Supreme Court · 1964 INSC 224 · Decided 21 October 1964
M/S. Jaipuria Brothers CO. v. State of Uttar Pradesh & Others
- Court
- Supreme Court of India
- Citation
- 1964 INSC 224 · [1965] 1 S.C.R. 780
- Case number
- CIVIL APPEAL No. 830/1963
- Decided
- 21 October 1964
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
BROTllERS CO. v. STATE OF UTIAR PRADESH & OTHERS October 21, 1964 (K. SUBBA RAo, J. C. SHAH ANDS. M. SIKRI JI.) U.P. Sales Tax Act (U.P. Act 15 of 1948)", s. 21-B Btfor• and aft•r amendment by U.P. Act 19 of 195~Scopt of. The sales tax officer made a best judgment remanded lhe case to the sal<11 tax officer for making a fresh assessment. When 1he officer issued a notioe for assessment, in pursuance of that order, the assessee contended that as the original assessment had been set aside, no proceeding in connection with it was pending, and that
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