Supreme Court · 1977 INSC 1 · Decided 4 January 1977
State of Uttar Pradesh and ORS. v. Modi Industries Limited
- Court
- Supreme Court of India
- Citation
- 1977 INSC 1 · [1977] 2 S.C.R. 548
- Case number
- CIVIL APPEAL No. 1694/1971
- Decided
- 4 January 1977
- Bench
- V.R. KRISHNA IYER, P.N. SHINGAL (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
U. P. Sales Tax Act, 1948-S. 31-Scope of. The respondent filed its sales tax returns for the assessment years 1948-49 and 1949.50 on the basis of its turnover of two previous years. In respect of certain commodities, the rate of sales tax was enhanced with effect from certain C dates falling . on reference took the view that the dealer who had chosen to be assessed on the basis of its tuinover of the previous year of assessment: \Vas liable to be assessed at the rule prevailing On the first day of the rel~vant assessment year and tJ,J.at any change in. the rate during the assessment
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