SALES TAX OFFICER ENFORCEMENT BRANCH DIVISION II AHMEDABAD Vs. B N PATEL AND COMPANY
LAWS(SC)-1979-10-38
SUPREME COURT OF INDIA
Decided on October 05,1979

SALES TAX OFFICER, ENFORCEMENT BRANCH DIVISION II, AHMEDABAD, Appellant
VERSUS
B. N. PATEL AND COMPANY. Respondents

JUDGEMENT

TULZAPURKAR, J. - (1.) THE respondent has been served with notice in this appeal but he has remained absent and the matter is proceeded with ex parte.
(2.) IN view of the judgment of this Court in State of Gujarat v. Patel Ramjibhai Danabhai ([1979] 44 S.T.C. 137 (S.C.); (1979) 3 S.C.C. 347), this appeal has to be allowed. It is accordingly allowed and the judgment and order of the High Court dated September 17, 1970, are set aside and the original writ petition being Special Civil Application No. 955 of 1970 is dismissed. There will be no order as to costs.
(3.) APPEAL allowed.;


Click here to view full judgement.
Copyright © Regent Computronics Pvt.Ltd.