Supreme Court · 1992 INSC 280 · Decided 14 October 1992

Polaki Motors and ORS. v. State of Orissa and ORS.

Court
Supreme Court of India
Citation
1992 INSC 280 · [1992] SUPP. 1 S.C.R. 994
Case number
WRIT PETITION (CIVIL) No. 9925/1983
Decided
14 October 1992
Bench
S. RANGANATHAN, V. RAMASWAMI, B.P. JEEVAN REDDY (3-judge bench)
Outcome
Dismissed
Case type
Writ / Constitutional

Headnote

The Orissa Additional Sales Tax (Amending & Validation) Act, 1983 (Act 22 of 1983) : Sec. 3-<:onstitutional validity of-Additional Sales T~Si.ngle Point Tax convened into Multi point tax validity or-Validation Act whether retros&shy; pective-Effect on Govt.&middot; undenaldngs for refund of Act, 1983: Sec. rAdditional Tax on Taxable Turnover or Gross. Turnover or Total tumovel"'--[)etermination by reopening assessment-Legality of-Ap&shy; plicability of Orissa Sales Tax Act, 1947. In this matter, there were three sets of petitions/Appeals. First set of writ petitions

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