Supreme Court of India
Commissioner of Sales Tax, Uttar Pradesh v. The Modi Sugar Mills Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
4 Supreme Court benches have cited this judgment.
From the headnote
Sa1es Tax - Previous year turnover opted for assessment- Change of law and tax rates during assessment year-If applicable to previous year turnover-Modification in the tax levied-If per missible-United Provinces Sales Tax Act, r948 (XV of 1948), ss. 3, 3A, 7, IO and 22---U. P. Sales Tax Rules, mlc 39--U. P. Government Notification dated June 8, r948. The respondent company was a manufacturer of edible and non-edible oils and was registered as a "dealer " under the United Provinces Sales Tax Act, 1948.…
Where later benches applied it
- 2015 Shabinaabraham & Ors. v. Collector of Central Excise & Customs
- 2011 Union of India & Ors v. M/s. Ind-swift Laboratories Ltd
- 2020 Indore Development Authority v. Manoharlal & Ors. Etc.
- 2010 Ajmera Housing Corporation & Anr. Etc. Etc. v. Commissioner of Income Tax
Of those, 2 relied on · 2 referred to
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