Supreme Court · 1976 INSC 76 · Decided 24 March 1976
THVL. Bombay Ammonia PVT. LTD. v. State of Tamil Nadu
- Court
- Supreme Court of India
- Citation
- 1976 INSC 76 · [1976] 3 S.C.R. 856
- Case number
- CIVIL APPEAL No. 1699/1973
- Decided
- 24 March 1976
- Bench
- A.N. RAY, M. HAMEEDULLAH BEG, JASWANT SINGH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Madras General Sale Tax Act, 1959 s. 32-Suo Motu Power-Scope of exe1nption-Ext:mption not clain1ed before assessn1ent-Appeal not preferred­ !/ could plead ntistake !a&cr. The appellant submitted a sales-tax return showing the taxable turn0ver. The assessing authority, while checking the to the turnover and then assessed sales-tax on that turnover. The appellant did not file any appeal against the assessmt'nt order. The Deputy Commissioner of Sales Tax issued a notice to the appel­ lants in exercise of ~;uo 1notu power of revision under s. 32 of the Madras &'lies-tax Act
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)