Supreme Court of India
The Commissioner of Sales Tax, U.P. v. Mis. Bhagwan Industries (p) Ltd. Lucknow
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.
From the headnote
U.P. Sales Tax Act and Rules, s. 21--Ex-oarte assessment-Notice· for assessment of escaped turnover-When can be issued-'Reason to believe•, scope of. For the assessment year 1957-58, the assessee (respondent) was assess ed to mies tax, under the U.P. Sales Tax Act and Rules, on 'a turnover which included the turnover of a flour mill of the assessee. The assess ment was made ex-oarte. On account of food shortage the Government had fixed a quota for the flour mill in 1953 on the basis of the average grinding do.ne during the previous three years.
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