If For Any Reason - Definition - Law Dictionary Home Dictionary Definition if-for-any-reason

Definition :

If for any reason, although the opening words used in s. 12(8) are 'if for any reason' and not 'if the sales tax authority has reason to believe', the difference in phraseology should not make such material difference. A reason cannot exist in vacuum, Sales Tax Officer v. Uttareswari Rice Mills, AIR 1972 SC 2617 (2620): (1973) 3 SCC 171: (1973) 2 SCR 310. [Orissa Sales Tax Act, 1947, s. 12(8)]