Supreme Court · 1988 INSC 4 · Decided 12 January 1988
Sales Tax Officer, Ward 2 Moradabad and 2 ORS. v. Oriental Coal Corporation MORADABAD.
- Court
- Supreme Court of India
- Citation
- 1988 INSC 4 · [1988] 2 S.C.R. 562
- Case number
- CIVIL APPEAL No. 953/1975
- Decided
- 12 January 1988
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Sales Tax Act, 1956: Section 9-Amendment to-Central -1- Sales Tax (Amendment) Act 1976, Sec. 6-Effect of-Whether prospec- > tive or retrospective. - c. The respondent, an unregistered firm of coal merchants with its .., place of business in Bihar and an office in U.P., was assessed to in respect of the turnover of coal supplied by the respondent-assessee for the assessment years 1967-68 and 1968-69. The assessee filed writ petitions alleging that the assessment orders were D without jurisdiction on several grounds. · The High Court allowed the writ petitions holding
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