LAWS(SC)-1998-11-70

ADDITIONAL COMMISSIONER LEGAL Vs. JYOTI TRADERS

Decided On November 20, 1998
ADDITIONAL COMMISSIONER Appellant
V/S
JYOTI TRADERS Respondents

JUDGEMENT

(1.) Leave granted.

(2.) In both these appeals which are against two separate judgments of the same Division Bench of the Allahabad High Court, a common question of law arises. It is that in the circumstances could a completed assessment under the U. P. Sales Tax Law be re-opened after the prescribed period when that period was enlarged by amending the law.

(3.) Facts are similar.