Supreme Court · 1965 INSC 251 · Decided 16 November 1965
Modi Sugar Mills LTD. v. Commissioner of Sales Tax, U.P., Lucknow
- Court
- Supreme Court of India
- Citation
- 1965 INSC 251 · [1966] 2 S.C.R. 607
- Case number
- CIVIL APPEAL No. 535/1964
- Decided
- 16 November 1965
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
607 U.P. Sales Tax Act, (15 of 1948), s. 7 and U.P. Sales Tax Rules, rr. 39 and 40-Submission of returns on basis of previous year-Elec­ tion to submit turnover of assessn1ent year-Sanction of commissioner if necessary. For the assessment years 1948-49, 1949-50 and 1950-51, the appellant basis of returns filed for the turnover of each re­ levant previous year. For the assessment year 1951-52, the appellant, purporting to make an election under r. 39(1) of the U.P. Sales Tax Rule.s, filed returns of his turnover of the assessment year instead of the previous year. The Judge
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