Supreme Court of India
Commnr. of Sales Tax, U.P. v. M/s Hind Lamps Ltd.
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From the headnote
Uttar Pradesh Trade Tax Act, 1948: $. 29, proviso, Exp/a- nation I and II - Refund - Adjustment of certain amounts by c the dealer, with reference to .s.29, from the amounts payable as tax - Held: It is not open to dealer to make any adjustment on his own - Power of adjustment lies with the assessing au- thority under the Act. The respondent-Dealer was required to pay tax in respect of returns filed for the months of April, May and August, 1977. In respect of the assessment years i.e. 1969- 70 to 1971-72, appellant had filed appeals before the As- ~ sistant Commissioner (Judicial) Sales Tax,
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