Supreme Court of India · 2021-03-02
The Commissioner, Commercial Tax, U.P. ... vs S/S Rujhan Studio
- Citation / case number
- AIR 2021 SUPREME COURT 2582
- Court
- Supreme Court of India
- Petitioner
- The Commissioner, Commercial Tax, U.P. ...
- Respondent
- S/S Rujhan Studio
- Author
- D.Y. Chandrachud
- Bench
- M R Shah, Dhananjaya Y Chandrachud
Judgment text excerpt
The Supreme Court addressed the appeal by the Commissioner of Commercial Tax, U.P. against the dismissal of a Sales/Trade Tax Revision by the Allahabad High Court. The court examined the legal principles surrounding the assessment of sales tax and the jurisdiction of the High Court in such matters. Ultimately, the Supreme Court upheld the High Court's decision, affirming the dismissal of the revision application.