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1971 (1) TMI 99 - SUPREME COURTValidity of two notifications No. ST-909/X dated March 31, 1956 and No. ST-6069/X-1097-56 dated September 30, 1956 issued by the Government of U.P challenged Held that:- Appeal dismissed. It may be noted that the appellant has been assessed on the basis of Notification No. ST-6069/X-1097-56 dated September 30, 1956. In other words, sales tax has been levied on him at 3 pies per rupee and not 6 pies per rupee as prescribed in Notification No. 909/X dated March 31, 1956. In the circum- stances of the case the counsel for the Government has agreed that the Government will not proceed to reopen the assessment and assess on the basis of Notification No. 909/X dated March 31, 1956.
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