Supreme Court · 2008 INSC 1223 · Decided 24 October 2008
M/S Kanpur Edibles PVT. LTD. v. Commissioner, Trade Tax, U.P.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 1223 · [2008] 14 S.C.R. 1237
- Case number
- CIVIL APPEAL No. 6276/2008
- Decided
- 24 October 2008
- Bench
- ARIJIT PASAYAT, MUKUNDAKAM SHARMA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
U. P Sales Tax Act, 1948 - ss. 10-8 and '21 - Notices for re-assessment of assessment order u/s.21(1) - Cancellation bf - Notices uls. 10-8 for revision of cancellation order - Or- c der of ass_essment by Commissioner holding notices to be within /imitation - Set aside by by High Court - Justification of~- Held: Not justified - Revisional authority substituted original orders of assessment in garb of testing legality or propriety of order cancelling notices u/s. D 21 (1) - Such course has no legal basis - Revisional author- ity was not empowered to make order of
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