Supreme Court of India
Khazan Chand Etc. v. State of Jammu and Kashmir and Others
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.
3 Supreme Court benches have cited this judgment.
From the headnote
The appellants and the petitioners were assessees registered as dealers under the Jammu and Kashmir General Sales Tax Act, 1962. They filed their quarterly returns within the time prescribed by the Act but without paying the tax duo according to such returns. Some of them also filed revised returns thereafter. The tax due was paid by the assessees after several months and in some cases by instalments. In a few cases, the full amount of tax was not paid even by the date the assessment orders came to be made.
Where later benches applied it
- 2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc.
- 2015 A. Prabhakara Reddy & Co. v. State of Madhya Pradesh & Ors.
- 2025 In Re the Waqf (amendment) Act, 2025 (1)
Of those, 2 referred to · 1 mentioned
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