COMMISSIONER OF SALES TAX,UTTAR PRADESH vs THE MODI SUGAR MILLS LTD.

The Supreme Court held that under Section 7(1) of the United Provinces Sales Tax Act, 1948, a dealer who opts for assessment based on the previous year's turnover is liable to pay sales tax at the rate in force on the first day of the assessment year. The Court affirmed the High Court's decision that subsequent changes in tax rates do not alter the liability established on that date. The ruling clarified that a taxing statute must be interpreted strictly, without implying provisions not explicitly stated.