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M/S Indian Oil Corporation Limited vs The State Of Uttar Pradesh on 22 April, 2019 cites

Ashok Service Centre & Another Etc vs State Of Orissa on 18 February, 1983

41. What is the nature of the provision of Section 33 of the VAT Act, 2008 which has been made applicable by virtue of Section 13 of Act, 2007 is 48 the question to be answered? Section 13 “mutatis mutandis” applies certain provisions of VAT Act, 2008 as mentioned in Section 13. Words “mutatis mutandis” came to be considered in M/s. Ashok Service Centre and others Vs. State of Orissa, (1983) 2 SCC 82. In the aforesaid case this Court had occasion to consider the provisions of Orissa Additional Sales Tax Act, 1975. Section 2(2) of which provision mutatis mutandis applies the provisions of Orissa Sales Tax Act, 1947. In the above reference, this Court explained the expression “mutatis mutandis” in paragraph No.17, which is to the following effect:
Supreme Court of India Cites 21 - Cited by 63 - E S Venkataramiah - Full Document
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