Supreme Court · 1972 INSC 254 · Decided 10 October 1972
The Commissioner of Sales Tax, U.P. v. MIS. Bhagwan Industries (P) LTD. Lucknow
- Court
- Supreme Court of India
- Citation
- 1972 INSC 254 · [1973] 2 S.C.R. 625
- Case number
- CIVIL APPEAL No. 2032/1969
- Decided
- 10 October 1972
- Bench
- K.S. HEGDE, P. JAGANMOHAN REDDY, HANS RAJ KHANNA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
U.P. Sales Tax Act and Rules, s. 21--Ex-oarte assessment-Notice· for assessment of escaped turnover-When can be issued-'Reason to believe•, scope of. For the assessment year 1957-58, the assessee (respondent) was assess­ ed to mies tax, under the U.P. Sales Tax Act and Rules, which included the turnover of a flour mill of the assessee. The assess­ ment was made ex-oarte. On account of food shortage the Government had fixed a quota for the flour mill in 1953 on the basis of the average grinding do.ne during the previous three years. In view of the turnover
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