Supreme Court · 1967 INSC 275 · Decided 24 November 1967
Regional Assistant Commissioner of Sales Tax, Indore v. Malwa Vanaspati & Chemical Company LTD.
- Court
- Supreme Court of India
- Citation
- 1967 INSC 275 · [1968] 2 S.C.R. 431
- Case number
- CIVIL APPEAL No. 770/1966
- Decided
- 24 November 1967
- Bench
- J.C. SHAH, V. RAMASWAMI, VISHISHTHA BHARGAVA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
Madhya Bharat Sales Tax Act (30 of 1950), ss. 8(2) and !{}­ Returns filed by registered dealer-Notice under s. 8(2) after 3 years from year· of assessment-Assessment if barred. The . re~Pondent was a registered dealer. For the four quarters of 1958-59, it submitted returns of sale transactions. Though the proceedings relate to levy of Central sales tax lhe tax; was liable to be assessed and recovered in the present case. under the Madhya Bharat Sales Tax Act, 19'50. The Assessing Authority i•sucd a notice on September 17, 1962 under s. 8(2) of the Act,
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)