S/S Kanpur Edibles Pvt.Ltd vs Commr.Trade Tax,U.P

The Supreme Court upheld the Allahabad High Court's ruling that the order of the Commissioner of Trade Tax under Section 10-B of the U.P. Sales Tax Act, 1948 was within the limitation period. The Court clarified that the notices issued under Section 10-B for revising the order dated 29.5.2003 were valid as they pertained to the correct order in question. The Court emphasized that the revision process must relate to the specific order being contested and cannot extend to final orders of assessment that have not been challenged under Section 10-B(1).