COMMERCIAL TAXES OFFICER vs DERBY TEXTILES LTD — C.A. No. 2943/2001

Case under Section XV. Status: Disposed.

Disposed

CNR: SCIN010108782000

Filing Date

10-Jul-2000

Registration No

C.A. No. 2943/2001

Diary Number

10878/2000

Order Date

20-Apr-2001

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 05-Jun-2026

Acts & Sections

Section XV

Petitioner(s)

  1. 1.COMMERCIAL TAXES OFFICER

    Adv. SUSHIL KUMAR JAIN

Respondent(s)

  1. 1.DERBY TEXTILES LTD

    Adv. 0

Case History

  1. Case disposedDisposed

  2. 20-Apr-2001

    ROP - of Main CaseView PDF

  3. 10-Jul-2000

    Case filed

    Registration No. C.A. No. 2943/2001

View Full Judgment
casestatus.in Summary

Summary of Commercial Taxes Officer v. Derby Textiles Ltd (2001) The Supreme Court allowed the Commercial Taxes Officer's appeal, holding that Derby Textiles' accounting year (calendar year 1988) corresponded to assessment year 1989-90, not 1988-89. Therefore, the re-assessment notice issued on March 15, 1995 was within the limitation period. The Court set aside the High Court's dismissal and reversed its erroneous determination of the assessment year based on the statutory definition of "previous year" under the Rajasthan Sales Tax Act. This case analysis is maintained by casestatus.in based on publicly available court records.

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