Supreme Court of India · 1964-03-20
COMMISSIONER OF SALES TAX, U.P. vs BIJLI COTTON MILLS, HATHRAS
- Citation / case number
- SC 1962/91
- Court
- Supreme Court of India
- Petitioner
- COMMISSIONER OF SALES TAX, U.P.
- Respondent
- BIJLI COTTON MILLS, HATHRAS
- Author
- GAJENDRAGADKAR, P.B. (),WANCHOO, K.N.,SHAHC.,AYYANGAR, N. RAJAGOPALA,SIKRI, S.M.
- Bench
- GAJENDRAGADKAR, P.B. (CJ),WANCHOO, K.N.,SHAH, J.C.,AYYANGAR, N. RAJAGOPALA,SIKRI, S.M.
Judgment text excerpt
The Supreme Court held that Section 31 of the U.P. Sales Tax Act, 1948, as amended by Act III of 1963, applies retroactively to assessments pending or closed, thereby superseding previous law as established in Modi Sugar Mills Ltd. The Court clarified that the High Court must apply the amended law when a question has been referred, ensuring legislative intent is honored. The decision affirmed the applicability of the new tax rate for the entire assessment year, not just the period after the amendment.