Supreme Court · 1966 INSC 202 · Decided 4 October 1966
State of Madras v. Madurai Mills CO., LTD.
- Court
- Supreme Court of India
- Citation
- 1966 INSC 202 · [1967] 1 S.C.R. 732
- Case number
- CIVIL APPEAL No. 539/1965
- Decided
- 4 October 1966
- Bench
- J.C. SHAH, V. RAMASWAMI, VISHISHTHA BHARGAVA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
v. MADURAI Mll.LS CO., LTD. October 4, 1966 (J.C. SHAH, V. RAMASWAMI AND V. BHARGAYA, JJ.J Madras General Sales-taJC Act (9 of 1939), s. 12(4) (b)--Order of assuslng authority-When merges In thaJ of appel/att or revlsional autlw­ rlty-Period of /lmitatiot>---Starting point. For the amount the respondent appealed to the Commercial Tax Officer, who allowed the appeal with respect to one item. On 28th November 1952, the assessing abthority mued a revised assessment order as per the order of the Commercial 1'ax Officer. On 27th December 1952, the respon­ dent presented a
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