Case Law Details
Case Name : CTO, Circle-B, Bhilwara Vs. M/s Amit Conductors (Rajasthan High Court)
Related Assessment Year :
Courts :
All High Courts Rajasthan High Court
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CTO, Circle-B, Bhilwara Vs. M/s Amit Conductors (Jodhpur High Court)– Assessing Authority while invoking its power under Section 37 of the Act appears to have been misled, upon a misreading of judgement of Division Bench of this Court in the case of Jaipur Metals & Electrical Ltd. (supra). The said decision of the Division Bench nowhere lays down that aluminium conductors wires/copper conductors wires etc. along-with other commodities with which the Division Bench was concerned, while interpreting the notification dated 02.11.1965.
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