TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>High Court rectifies ice manufacturing tax assessment, upholding authority's correction despite time limit challenge.</h1> <h3>Commissioner, Sales Tax, UP., Lucknow Versus Sukh Lal Ice & Cold Storage Co.</h3> Commissioner, Sales Tax, UP., Lucknow Versus Sukh Lal Ice & Cold Storage Co. - [1993] 88 STC 19 (All) The High Court of Allahabad allowed the petition in a case involving rectification of a tax assessment for manufacturing ice. The assessing authority corrected the mistake and increased the tax rate from 6% to 8%. The Sales Tax Tribunal's decision to allow the appeal was overturned, and the assessing authority's order was restored based on the time limit for rectification under section 22 of the U.P. Sales Tax Act, 1948. The Court held that the assessing authority was within its rights to pass the order after the expiry of three years since the notice was issued within the prescribed period. The revision petition succeeded, and the impugned order of the Sales Tax Tribunal was set aside.
TaxTMI 
TaxTMI 
