COMMISSIONER OF SALES TAX U.P. LUCKNOW v. MOOL CHAND SHYAM LAL, BELANGANJ, AGRA

Citation: [1988] SUPP. 1 S.C.R. 750

Court: Supreme Court of India

Bench: SABYASACHI MUKHERJI, S. RANGANATHAN

Case summary

The appeal relates to the assessment year 1976-77, period being The High Court held that on the facts found, it should be examined if the excess realisation was of sales or purchase tax thus incurring penal liability under sub-clause (qq) of sub-section (1) of section 15-A or...

Judgment text

The appeal relates to the assessment year 1976-77, period being The High Court held that on the facts found, it should be examined if the excess realisation was of sales or purchase tax thus incurring penal liability under sub-clause (qq) of sub-section (1) of section 15-A or...