COMMISSIONER, SALES TAX, U.P. LUCKNOW v. ANOOP WINES, KHULDABAD, ALLAHABAD

Citation: [1988] SUPP. 2 S.C.R. 599

Court: Supreme Court of India

Bench: SABYASACHI MUKHERJI, S. RANGANATHAN

Case summary

The High Court noted the contention of the assessee that ft was not under the legal obligation to seek registration and therefore, the question of any penalty under sectiiori 15A(l)(g) of the Act did not arise....

Judgment text

The High Court noted the contention of the assessee that ft was not under the legal obligation to seek registration and therefore, the question of any penalty under sectiiori 15A(l)(g) of the Act did not arise....