Supreme Court of India

Commissioner of Trade Tax, U.P. v. M/s. Upper Doab Sugar Mills Ltd.

Neutral citation
Reported as [2000] 2 S.C.R. 457
Bench S. Rajendra Babu and S.N. Phukan JJ.
Decided 15 March 2000

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

From the headnote

U.P.. Sales Tax (Amendment) Act, 1995/U.P. Sales Tax Act, 1948 : S.39(2) & (3)/ss.3- , 4 and 22-Applicationsfor review/rectification- Orders-Limitation-Alcohol-Rectified spirit and denatured spirit-Turno- c ver held by Tribunal not taxable-Turnover made taxable by Amendment Act- Provision.for review and rectification of orders inconsistent with amended provisions-High Court holding that orders for review to be passed within the time prescribed under s.39(3)-Held, no time limit has been fixed to dispose of application for review-Specific period mentioned in s.39(3) is for purposes of

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