Supreme Court of India
M/s Shiv Steels v. The State of Assam & Ors.
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.
What the Court ordered
In view of the aforesaid, the present appeal, along with the two connected appeals stands allowed and the common judgment and order passed by the High Court is hereby set aside.
Judgment, page 6
From the headnote
Issue for Consideration Issue arose whether the High Court was right in holding that although the earlier assessments for the three years were held to be time-barred, yet, the revenue having obtained appropriate sanction from the Commissioner, the limitation thereafter would be governed by s.21 of the Assam General Sales Tax Act, 1993. Headnotes† Assam General Sales Tax Act, 1993 – ss.19, 21 – Time limit for completion of assessment and re-assessments – Assessment in certain cases – Earlier assessments for the three years held to be time-barred, yet, the revenue having obtained appropriate
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