Supreme Court · 1997 INSC 648 · Decided 10 September 1997

State of Uttar Pradesh and ANR. v. M/S. Universal Exporters and ANR.

Court
Supreme Court of India
Citation
1997 INSC 648 · [1997] SUPP. 4 S.C.R. 49
Case number
CIVIL APPEAL No. 2535/1991
Decided
10 September 1997
Bench
S.P. BHARUCHA, M. JAGANNADHA RAO (2-judge bench)
Outcome
Dismissed
Case type
Civil

Headnote

B Sales Tax·: U.P. Sales Tax Act, 1948/U.P. Sales Tax Rules, 1948: c S.3AAA!Ru/e 12A(5)~Presumption regarding certain sales-Assessee applied for issue of Form III in order to enable him to rebut the presumption­ Sa/es Tax Officer rejected the application holding that transactions presumption under s.3AAA can be rebutted is to be considered only after the blank form D has been issued and it is duly filled in and.submitted along with such other proof as the dealer adduces-Order of Sales Tax Officer rejecting assessee 's application for blank forms was Improper and must be

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