SHABINA ABRAHAM vs. COLLECTOR OF CENTRAL EXCISE & CUSTOMS
C.A. No.-005802-005802 - 2005Supreme Court29 Jul 2015
Section 11Section 11ASection 4(3)(a)
reassess with the
original jurisdiction to assess the dealer in the very first place.
Further, this Court also construed Section 19 of the Bombay
Sales Tax Act, 1959 which would throw light on the earlier
Bombay Sales Tax Act, 1953, as containing the necessary
machinery provisions to assess dissolved firms in respect of
escaped turnover pre-dissolution. Hence, this Court
