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PETITIONER: COMMISSIONER OF SALES TAX,UTTAR PRADESH
Vs.
RESPONDENT: THE MODI SUGAR MILLS LTD.
DATE OF JUDGMENT: 31/10/1960
BENCH: SHAH, J.C. BENCH: SHAH, J.C. DAS, S.K. HIDAYATULLAH, M. GUPTA, K.C. DAS AYYANGAR, N. RAJAGOPALA
CITATION: 1961 AIR 1047 1961 SCR (2) 189 CITATOR INFO : D 1962 SC 745 (5) R 1964 SC1594 (4,5,6) R 1966 SC1385 (11) RF 1977 SC 513 (4,5,10) R 1979 SC1495 (10) RF 1986 SC1518 (8) R 1989 SC2227 (37) F 1990 SC 781 (26)
ACT: Sales Tax Previous year turnover opted for assessment--Change of law and tax rates during assessment year-If applicable to previous year turnover-Modification in the tax levied-If Permissible-United Provinces Sales Tax Act, 1948 (XV of 1948), ss. 3, 3A, 7, 10 and 22-U. P. Sales Tax Rules, Yule 39-U. P Government Notification dated June 8, 1948.
HEADNOTE: The respondent company was a manufacturer of edible and non- edible oils and was registered as a " dealer " under the United Provinces Sales Tax Act, 1948. Its year of account commenced on June 1, and ended on May 31 of the next year. Under S. 7(1) of the Act read. with rule 39 of the rules framed thereunder the respondent exercised the option of being assessed on the turnover of the previous year and submitted its return for the assessment year 1948-49 on its taxable tu...