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The Commissioner, Commercial Tax Versus S/S Sangam Aromatics

2012 (5) TMI 759 - Allahabad high court

SALES/TRADE TAX REVISION DEFECTIVE No. - 106 of 2012 - Dated:- 18-5-2012 - Hon'ble Pankaj Mithal,J. For the Respondent :B.J. Agrawal,Rahul Agrawal JUDGEMENT Hon'ble Pankaj Mithal,J. The revision is reported to be beyond time by 19 days. The c .....

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number to the revision. Filing of the typed copy of the judgment of the tribunal is exempted. Exemption Application No. 45703 of 2012 is allowed. Heard Sri B.K. Pandey, learned Standing counsel and Sri Rahul Agrawal, learned counsel for the parties. .....

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rying business of manufacture and sale of turpentine oil etc. In the assessment year 2001-02 the assessment made was re-opened under Section 21 of the Act on the ground that the decision of the Supreme Court in the case of M/s Monga Rice Mill etc. Vs .....

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the Act and that it is a case of change of opinion. The said order of the first appellate authority has been affirmed by the tribunal. The submission of the learned counsel for the department is that as the correct legal position had not been conside .....

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