H. R. Sri Ramulu [1977] 39 STC 177 and commissioner of Sales Tax v. H. M. Esufali, H. M. Abdulali ... over-ruled by Dy. CCT c. H. R. Sri Ramulu and Commissioner of Sales Tax v. H. M. Esufali, H. M. Abdulali
H.M. Esufali, H.M. Abdulali Siyagunj vs Commissioner Of Sales Tax, M.P., Indore on 2 December, 1968
Equivalent citations: AIR1969MP134, [1969]24STC1 ... legal?"
2. The material facts are that the assessee M/s. H.M. Esufali, H.M. Abdulali is a registered dealer engaged
those of the Apex Court in Commissioner of Sales Tax v. H. M. Esufali H. M. Abdulali [1973] 32 STC 77 and Deputy Commissioner ... Commissioner of Commercial Taxes v. H. R. Sri Ramulu and Commissioner of Sales Tax, Madhya Pradesh v. H. M. Esufali H. M. Abdulali
highly illuminating
order in the case of CST vs. H.M. Esufali H.M. Abdulali, 90 ITR 271 (SC). Although
this was a decision under ... M. Esufali
H.M. Abdulali (supra) has not been considered by ld. CIT(A). In the case of CST
vs. H.M. Esufali H.M
judgment of the Apex Court in the case of CST v. H.M. Esufali H. M. Abdulali (1973) 90 ITR 271 (SC).
12. We have ... that the ratio laid down in the case of CST v. H.M. Esufali H. M. Abdulali(supra) will apply to the facts
machineries mentioned in the assessment order. It was also pleaded that Shri H.A. Patel, technical executive of the assessee-firm has admitted that under ... Vilas Bank Ltd. (1996) 220 ITR 305 (SC) and CST v. H.M. Esufali H.M. Abulali (1973) 90 ITR 271 (SC).
20. The assessee
H.R. Sri Ramulu [1977] 39 S.T.C. 177 (S.C.) and Commissioner of Sales Tax, Madhya Pradesh v. H.M. Esufali H.M ... H.R. Sri Ramulu [1977] 39 S.T.C. 177 (S.C.) and Commissioner of Sales Tax, Madhya Pradesh v. H.M. Esufali H.M
Court in case
of Commissioner of Sales Tax, Madhya Pradesh vs.
H.M.Esufali H M. Abdulali , reported in 90 ITR 271 and
considering ... Court in case of Commissioner of Sales
Tax, Madhya Pradesh vs. H.M.Esufali H M. Abdulali was
rendered in the background of normal assessment
Supreme Court in the case of CST v. H.M. Esufali H.M. Abdulali (1973) 90 ITR 271 (SC), has held that estimate ... Supreme Court in the case of CST v. H.M. Esufali H.M, Abdulali (1973) 90 ITR 271 (SC) wherein it had been held that
highly illuminating order in the case of CST vs. H.M. Esufali H.M.
Abdulali, 90 ITR 271 (SC). Although this was a decision under ... H.M. Esufali H.M.
Abdulali (supra) has been considered by concerned authorities. In the case of CST vs. H.M.
Esufali H.M. Abdulali
