S/S KANPUR EDIBLES PVT.LTD. vs COMMR.TRADE TAX,U.P.

The Supreme Court upheld the Allahabad High Court's decision regarding the applicability of Section 10-B of the U.P. Sales Tax Act, 1948, affirming that the order passed by the Commissioner of Trade Tax was within the limitation period. The Court clarified that notices issued under Section 10-B must relate to the specific order being revised, and cannot extend to final orders of assessment that have not been challenged. The Court ultimately ruled that the Tribunal's reversal of the Joint Commissioner's order was incorrect, thereby reinstating the High Court's judgment.