Supreme Court of India
The Commercial Tax Officer & Ors. v. M/s. Biswanath Jhunjhunwalla & Anr.
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.
What the Court ordered
In the result, the appeal is allowed. the judgment and order under appeal is set aside.
Judgment, page 6
From the headnote
JUDGMENT: J U M N T BHARUCHA, J. The correctness of the judgment and order of a Division Bench of the High Court at Calcutta is under challenge in this appeal by the Commercial Tax authorities of the State of West Bengal. The first respondent was the sole proprietary concern of the late Biswanath Jhunjhunwalla; the second respondent is his heir and legal representative. The first respondent carried on business, principally in gunny bags, and was a registered dealer under the Bengal Finance [Sales Tax] Act, 1941 [now called the ‘Act’].
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