Supreme Court · 1967 INSC 282 · Decided 29 November 1967
Swastik Oil Mills LTD. v. H. B. Munshi, Deputy Commissioner of Sales Tax, Bombay
- Court
- Supreme Court of India
- Citation
- 1967 INSC 282 · [1968] 2 S.C.R. 492
- Case number
- CIVIL APPEAL No. 637/1967
- Decided
- 29 November 1967
- Bench
- J.C. SHAH, V. RAMASWAMI, VISHISHTHA BHARGAVA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
LTD. v. II. H. Ml_;!\SHI. l>F:PliT\' COMMISSIO~ER OF SALES TAX _,/' BOMBA\' ' November 29, 1967 B [J. C. SHAH, V. RAMASWAMI 11:>0 V. 8HARGAVA, JJ.J . Revisional power~-suo motu exercise of-limitntivns-if further in­ quiry 10 gather add1tionol maleria/ permiisib/e. Bombay Salt.! Tax time to time i.e. Bombay Acts 5 of 1946. 3 of 1953 and 51 of 1959. ln the course of us assessment' to sale<; ia, for the periods from !st April, 1948 to 31st March, 1950, and from 1st April 1950 to 31st March, 1951, the appellant claimed c'cmption from tax. inter n/ia, in respect of
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