Supreme Court · 2007 INSC 334 · Decided 22 March 2007
Rashtriya Audyogik Sanstiian v. Commissioner of Trade Tax, U.P.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 334 · [2007] 4 S.C.R. 373
- Case number
- CIVIL APPEAL No. 1538/2007
- Decided
- 22 March 2007
- Bench
- ARIJIT PASAYAT, LOKESHWAR SINGH PANTA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
B Uttar Pradesh Trade Tax Act, 1948: S. 11-Revisional Jurisdiction- under-Exercise of-Scope-Held, can be exercised only if question of law has arisen. C The assessee-appellant successfully challenged the demand raised by Assessing Authority under the Uttar Pradesh Trade Tax Act, 1948, before the the Act before . the High Court, which was allowed. In appeal to this Court, assessee contended that without formulating any question of la~, the exercise of jurisdiction under s. ll of the Act was impermissible. D Respondent contended that though the questions have not been specifically
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