STATE OF UTTAR PRADESH & ORS. v. KASTURI LAL HAR LAL

Citation: [1987] 3 S.C.R. 756

Court: Supreme Court of India

Bench: SABYASACHI MUKHERJI, G.L. OZA

Case summary

The Sales Tax Officer found that the assessee carried on business in coaL The Sales Tax Officer noted that the Billies, concern- '"" ing this kind of sale of coal had been prepared in the name of the dealer. The applicatiou was allowed and the order of assessment was set aside.

Judgment text

The Sales Tax Officer found that the assessee carried on business in coaL The Sales Tax Officer noted that the Billies, concern- '"" ing this kind of sale of coal had been prepared in the name of the dealer. The applicatiou was allowed and the order of assessment was set aside.