MANU/SC/0156/1968

IN THE SUPREME COURT OF INDIA

Decided On: 26.11.1968

Appellants: Commissioner of Sales Tax, Madhya Pradesh, Indore
Vs.
Respondent: Madhya Pradesh Electricity Board, Jabalpur

JUDGMENT

Grover, J.

1. This judgment will dispose of two sets of cross appeals No. 1153-1160 and 1861-1168/68, which are from a common judgment of the Madhya Pradesh High Court and have been entertained by special leave.

2. The relevant assessment years for the purpose of levy of sales tax are from April 1, 1957 to March 31, 1958 and April 1, 1964 to March 31, 1965. For the assessment years prior to April 1, 1959, the enactment in force was the C.P.

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