COMMNR.OF TRADE TAX,UP vs M/S.UPPER DOAB SUGAR MILLS LTD

The Supreme Court interpreted Section 39 of the Uttar Pradesh Sales Tax (Amendment) Act, 1995, holding that it allows for rectification of orders made prior to its commencement within a specified time frame. The Court affirmed the High Court's ruling that review orders must be completed by March 14, 1996, as per the limitations set out in Section 39(2) of the Amendment Act. Consequently, the Tribunal's orders made on March 22, 1997, were deemed beyond the permissible time limit and thus invalidated.