M/S PATEL BROTHERS vs STATE OF ASSAM

Supreme Court of IndiaJudgment4 January 2017

Court record

Court record details
Court	Supreme Court of India
Record type	Judgment
Diary number	Diary No. 22282/2016
Date of decision	4 January 2017
Disposal	Appeals dismissed, law upheld
Reporting	reportable
Acts	Limitation Act, 1963 Assam Value Added Tax Act, 2003 Central Sales Tax Act, 1956 Assam General Sales Tax Act, 1993
Sections	Section 5 of Limitation Act, 1963 Section 81 of VAT Act Section 84 of VAT Act Section 79 of VAT Act Section 80 of VAT Act Section 29(2) of Limitation Act, 1963

These are the case details as recorded by the court. CourtMesh does not alter court records.

Inside the full case file

HeadnoteUnlocks with a free account

Key Facts

Legal Issues

Arguments Holding Legal Principles Case History with Orders Similar Cases Full judgment text

See the rest of this matter

The court record above is free, and it stays free. A free CourtMesh account opens the rest of the file:

The complete timeline of the matter, hearing by hearing
Every order and document on the record, ready to read
The full judgment exactly as the court published it
AI analysis: what was decided, on what reasoning, in minutes instead of an afternoon

Free account. No card. About a minute to create.

Create a free account

The same account unlocks all of CourtMesh Research: AI-powered search across 300 million+ Indian court records, a research agent that finds and reads the case law for you, and every judgment page like this one, in full.