Supreme Court · 1981 INSC 127 · Decided 24 July 1981
Santoshi Tel Utpadak Kendra v. Deputy Commissioner of Sales Tax
- Court
- Supreme Court of India
- Citation
- 1981 INSC 127 · [1982] 1 S.C.R. 97
- Case number
- CIVIL APPEAL No. 1968/1978
- Decided
- 24 July 1981
- Bench
- P.N. BHAGWATI, R.S. PATHAK (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
SANTOSHI TEL UTPADAK KENDRA v. DEPUTY COMMISSIONER OF SALES TAX July 24, 1981. [P.N. BHAGWATI AND R.S. PATHAK, JJ.) Bon1bay Sales Tax Act 1959, S. 51 (/) (a)-Scope of-Assess1nent order by Sales Tax Officer-Assessee's first appeal before Assistant Commissioner disposed of-Assessee's second appeal by the Sales Tax Officer, who estimated the turnover for the Calendar year 1971, and for the first six months of the year 1972 and made two orders of assessment dated 26 i\.1arch 1973 under section 33 of the Bombay Sales Tax Act, 1959 levying Sales Tax and penalty. Against the assessment and
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)