PRESIDENCY KID LEAR P LTD Vs. COMMERCIAL TAX OFFICER BALLYGANGE CHARGE CALCUTTA
LAWS(SC)-1990-11-6
SUPREME COURT OF INDIA
Decided on November 20,1990

PRESIDENCY KID LEAR P LTD Appellant
VERSUS
COMMERCIAL TAX OFFICER BALLYGANGE CHARGE CALCUTTA Respondents




JUDGEMENT

- (1.)SPECIAL leave granted.
(2.)HEARD counsel for the parties.
Assessee was subject to sales tax under the Bengal Finance (Sales Tax) Act, 1941, for the periods 1977-78, 1978-79 and 1979-80. The assessments for all the three years were challenged but there has been an order of remand in respect of the first and the last of these years leaving 1978-79 out of the purview of remand.

(3.)WE find that the challenge is on common grounds and in case assessee's stand succeeded for the other two years where remand operates there will be prejudice to the assessee in denying it the benefit of the decision in respect of the other two years in respect of the year 1978-79. Assessee has agreed before us to deposit the tax in dispute for the year 1978-79 within four weeks before the appropriate authority and counsel for the respondents has agreed before us that the assessment for the year 1978-79 may also be vacated and the matter remanded and questions raised by the assessee against the assessments for all the three years may be considered on remand.
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