Supreme Court Allows Revenue's Appeal Against High Court Decision Quashing Assessment Proceedings, Holding Limitation Under Section 10 of Madhya Bharat Sales Tax Act Not Applicable to Pending Proceedings. Assessment Proceedings Commenced by Filing Return Remain Pending and Notice Under Section 8(2) is Continuation Thereof, Not Barred by Three-Year Period.
24 Nov 1967The respondent, a registered dealer under the Madhya Bharat Sales Tax Act, 1950, filed its quarterly returns for the year 1958-59 disclosing inter-Sta...
