Supreme Court · 2008 INSC 799 · Decided 10 July 2008
M/S. Steel Authority of India LTD. v. Sales Tax Officer, ROURKELA-1 Circle and ORS.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 799 · [2008] 10 S.C.R. 655
- Case number
- CIVIL APPEAL No. 4290/2008
- Decided
- 10 July 2008
- Bench
- ARIJIT PASAYAT, P. SATHASIVAM (2-judge bench)
- Outcome
- Case Allowed
- Case type
- Civil
Headnote
Appeal: Statutory appeal - Disposal of, in casual man­ ner - Held: Various important questions of law raised not dealt A B with by first appellate authority - Reading of the order shows c . complete non-application of mind - Matter remitted to first ap­ pellate authority for Sales Tax Act, 1956. Judgment/Order: Reasoned order - Right to - Held: Spelling out reasons for the order made is one of the salutary D requirement of natural justice - Right to reason is an indis­ pensable part of a sound judicial system. F , Appellant-assessee was engaged in carrying on
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