M/S Tata Steel Ltd. vs Commissioner Trade Tax U.P. Lucknow on 13 May, 2024
Relying upon the judgments in Aribam [Aribam Tuleshwar Sharma v. Aribam Pishak Sharma, (1979) 4 SCC 389] and Meera Bhanja [Meera Bhanja v. Nirmala Kumari Choudhury, (1995) 1 SCC 170] it was observed as under: