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1990 (11) TMI 341 - SC - VAT and Sales TaxWhether the provisions of section 33(6) of the Bombay Sales Tax Act, 1959, were ultra vires article 14 of the Constitution? Held that:- Allow this appeal following the decision of this Court in State of Gujarat v. Patel Ramjibhai Danabhai [1979 (5) TMI 134 - SUPREME COURT OF INDIA] as cannot be ignored by this Bench merely because there was some procedural irregularity (assuming that there had been such a lapse). Sales Tax Officer will be at liberty to take further action under section 33(6) of the Bombay Sales Tax Act in accordance with law.
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