https://www.taxtmi.com/caselaws?id=200622 Under Article 136, the Supreme Court may decline to entertain a party's new or inconsistent contention where the totality of circumstances does not justify interference. Here, the State had argued before the High Court that the returns were invalid, but in appeal sought to sustain the assessments by treating those same returns as valid. The Court refused to permit that change in stand and found it unnecessary to decide whether delayed filing or non-payment of tax rendered the returns non est under the Assam Taxation (On Goods Carried by Road or on Inland Water-ways) Act, 1961. The assessments therefore remained undisturbed. en-us Tue, 17 Jan 1978 00:00:00 +0530 Sat, 07 Apr 2018 17:05:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200622 Under Article 136, the Supreme Court may decline to entertain a party's new or inconsistent contention where the totality of circumstances does not justify interference. Here, the State had argued before the High Court that the returns were invalid, but in appeal sought to sustain the assessments by treating those same returns as valid. The Court refused to permit that change in stand and found it unnecessary to decide whether delayed filing or non-payment of tax rendered the returns non est under the Assam Taxation (On Goods Carried by Road or on Inland Water-ways) Act, 1961. The assessments therefore remained undisturbed. Case-Laws VAT and Sales Tax Tue, 17 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200622