Supreme Court of India
Manganese Ore (india) Ltd. v. The Regional Assistant Commissioner of Sales Tax, Jabalpur
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.
2 Supreme Court benches have cited this judgment.
What the Court ordered
For the foregoing reasons we are of opinion that the provisions in the State Act imposing penalty for non-pay ment of income-tax within the prescribed time is not attract ed to impose penalty on dealers under the Central Act in res pect of tax and penalty payable under the Central Act. x x x x x The Central Act contains specific provisions for penalty.
Judgment, page 11
From the headnote
Central Sales Tax Act, 1956-S. 5(1) read with Art. 286(1)(b) of the Cdnstitution of India-Contract of sales occasioning export a'e eligible to tax under s. 5(1) of the Central Sales Tax, 1956-Sales through an intermediary buyer does not "occasion export". "Stare Decisis" doctrine of, is a valuable principle of precedent requiring special or extraordinary reasons to depart from. Genial Sales Tax Act, 1956-Sec. 3(a), 4(2)(b) and 9-Sale in the course of _inter-State trade or commerce-Conditions to be satisfied before a sale can be said to take place.…
Where later benches applied it
- 2011 Indian Council for Enviro-legal Action v. Union of India & Others
- 2011 Abhay Singh Chautala v. C.b.i
Of those, 1 relied on · 1 referred to
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