Supreme Court · 1996 INSC 905 · Decided 20 August 1996
The Commercial Tax Officer and ORS. v. M/S. Biswanath Jhunjhunwala and ANR.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 905 · [1996] SUPP. 5 S.C.R. 286
- Case number
- CIVIL APPEAL No. 716/1981
- Decided
- 20 August 1996
- Bench
- S.P. BHARUCHA, K.S. PARIPOORNAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
TAX OFFICER AND ORS. v. MIS. BISWANATH JHUNJHUNWALA AND ANR. AUGUST 20, 1996 B [S.P. BHARUCHA AND K.S. PARIPOORNAN, JJ.) SALES TAX: Bengal Finance (Sales Tax) Act 1941 and Bengal Sales Tax Rules 1941, C Rule 80(5)(ii) as amended-Amendment in 1974, made effective from November j; 1991, amendment enabled reopening of assessments having become final six years previousl~-lnterpretation of Statutes. D The assessment of first respondent, a registered dealer under the Bengal Finance (Sales Tax) Act, 1941 for the assessment year Chaitra Sudi 2023 and 2024 were completed on
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