Supreme Court · 1973 INSC 16 · Decided 22 January 1973
M/S. Kanpur Vanaspati Stores, Kanpur v. The Commissioner of Sales Tax, U.P. Lucknow
- Court
- Supreme Court of India
- Citation
- 1973 INSC 16 · [1973] 3 S.C.R. 424
- Case number
- CIVIL APPEAL No. 2300/1969
- Decided
- 22 January 1973
- Bench
- K.S. HEGDE, P. JAGANMOHAN REDDY, HANS RAJ KHANNA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
VANASPATI STORES, KANPUR v. THE COMMISSIONER OF SALES TAX, U.P. LUCKNOW January 22, 1973 A [K. S. HEGDE, P. JAGANMOHAN REDDY AND H. R. KHANN,\ J.J.] B U.P. Salts Tax Act, Sec. 3A : (•successivt Dealer". whether includes an importer who is the first cleal". U,f. Scles Tc~• compa:nies.. For the year 1957-58, he filed a return on a turn over of Rs. 1,66,387.3 P and paid tax of Rs. 1060.30. Before the assessing authority, he accepted the liability of Rs. 10,331H9 p. On independent enquiries, the Sales Tax Officer came to the conclusion that the turn over was Rs.
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