Supreme Court of India
Lakshmi Rattan Engineering Works Ltd. v. Asstt. Commr. Sales Tax, Kanpur & Anr.
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1 Supreme Court bench has cited this judgment.
From the headnote
UP. Salea-Taz Act (U.P. 15 of 1948) S. 9-Memorandum of appeal-Cltallan showing deposit of tax, if necessary-U.P. Sales taz Rule•, 1948. r. 66(2)--Constitution of India. Art. 136--:Special leai:e to appeal-Other remedies not e:rhausted-If can be g!llen. The. appellant-assessee filed a memorandum. of appeal to the Assistant Commissioner, Sales Tax. stating therem that the amount of admitted tax had been paid and forfeited the statement by an · affidavit. Before the hearing, he produced a certificate from the Sales-T.ax Officer that the tax had been paid. The Assistant Com missioner relying on
Where later benches applied it
Of those, 1 referred to
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