Supreme Court · 1991 INSC 169 · Decided 2 August 1991
Mangalore Chemicals & Fertilisers Limited v. Deputy Commissioner of Commercial Taxes and ORS..
- Court
- Supreme Court of India
- Citation
- 1991 INSC 169 · [1991] 3 S.C.R. 336
- Case number
- CIVIL APPEAL No. 3235/1991
- Decided
- 2 August 1991
- Bench
- M.N. VENKATACHALIAH, S.C. AGRAWAL (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
c D E MANGALORE CHEMICALS & FERTILISERS LIMITED v. DEPUTY COMMISSIONER OF COMMERCIAL TAXES AND ORS. AUGUST 2, 1991 [M.N. VENKATACHALIAH AND S.C. AGRAWAL, JJ.) Karnataka Sales Tax Act, 1957-Section BA-Notifications dated 30.6.1969 and 11.8.1975 issued under granting reliefs and for permis­ sion to adjust sales tax not disposed of by the Revenue-lllegal. interpretation of Statutes--Taxing Statute-Provisions whether substantive or procedural character-Ascertainment-Need of-When interpretative process arises, indicated. On 30th June, 1969, State Government issued a
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