MODI SUGAR MILLS LTD. vs COMMISSIONER OF SALES TAX, U.P., LUCKNOW

The Supreme Court ruled that under Rule 39(1) of the U.P. Sales Tax Rules, a dealer can elect to be assessed on the turnover of the assessment year instead of the previous year without needing prior sanction from the Sales Tax Commissioner, as required by Rule 39(2). The Court held that the High Court's negative response to the appellant's query was incorrect, emphasizing that the absence of an express provision preventing such an election means the dealer retains the statutory right to choose. Consequently, the appeal was allowed in favor of the appellant, Modi Sugar Mills Ltd.