Supreme Court of India · 2017-09-15
THE STATE OF HARYANA vs M/S. KAPOOR BROTHERS ROLLER FLOUR MILLS
- Citation / case number
- SC 2006/3572
- Court
- Supreme Court of India
- Petitioner
- THE STATE OF HARYANA
- Respondent
- M/S. KAPOOR BROTHERS ROLLER FLOUR MILLS
- Author
- HON'BLE MR. JUSTICE NAVIN SINHA
- Bench
- HON'BLE MR. JUSTICE NAVIN SINHA HON'BLE THE CHIEF JUSTICE RANJAN GOGOI
Judgment text excerpt
The Supreme Court addressed the issue of whether the revisional power under Section 40 of the Haryana General Sales Tax Act, 1973 could be exercised after its repeal by the Haryana Value Added Tax, 2003. The court concluded that such exercise of power is not sustainable post-repeal, emphasizing the importance of legislative intent and the need for clarity in tax law. Consequently, the appeals were dismissed, affirming the lower court's decision.