Supreme Court · 1999 INSC 38 · Decided 3 February 1999
State of Tamil Nadu v. The Mahalakshmi Textile Mills LTD .
- Court
- Supreme Court of India
- Citation
- 1999 INSC 38 · [1999] 1 S.C.R. 371
- Case number
- CIVIL APPEAL No. 2281/1980
- Decided
- 3 February 1999
- Bench
- M. SRINIVASAN, U.C. BANERJEE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B Tamil Nadu General Sales Tax Act, 1959 : Sections 32 and 38. " Sales Tax-Revision-Assessee-Assessment of sales tax-Correctness of assessment questioned by invoking suo motu powers of Deputy Commis- c sioner under Section 32--Dismissal of petition in limine-Writ filed by asses- see-High revision and decide it on merits-On remand Deputy Commissioner again dismissed the petition on merits-Appeal preferred by assessee before -~ Tribunal allowed-Revision-Contentions raised by assessee---R.ejection by D Hiqh Court-Appeal before Supreme Court-Held, Section 32(2) shows that the time
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)