Supreme Court of India
Commissioner of Sales Tax, Uttar Pradesh v. The Modi Sugar Mills Ltd.
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4 Supreme Court benches have cited this judgment.
From the headnote
Sa1es Tax - Previous year turnover opted for assessment- Change of law and tax rates during assessment year-If applicable to previous year turnover-Modification in the tax levied-If per missible-United Provinces Sales Tax Act, r948 (XV of 1948), ss. 3, 3A, 7, IO and 22---U. P. Sales Tax Rules, mlc 39--U. P. Government Notification dated June 8, r948. The respondent company was a manufacturer of edible and non-edible oils and was registered as a "dealer " under the United Provinces Sales Tax Act, 1948. Its year of account com menced on June 1, and ended on May 31 of the next year. Under s.
Where later benches applied it
- 2015 Shabinaabraham & Ors. v. Collector of Central Excise & Customs
- 2011 Union of India & Ors v. M/s. Ind-swift Laboratories Ltd
- 2020 Indore Development Authority v. Manoharlal & Ors. Etc.
- 2010 Ajmera Housing Corporation & Anr. Etc. Etc. v. Commissioner of Income Tax
Of those, 2 relied on · 2 referred to
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