Supreme Court of India
Govind Saran Ganga Saran v. Commissioner of Sales Tax and Ors.
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.
7 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that the assessment of the turnover of cotton yarn for the assessment ytra 1968-1969 under the Bengal Finance (Sales Tax) Act, 1941 as applied to the Union Territory of Delhi cannot be sustained.
Judgment, page 10
Where later benches applied it
- 2023 M/s Tata Motors Ltd. v. The Deputy Commissioner of Commercial Taxes (spl) & Anr.
- 2022 Union of India & Anr v. M/s Mohit Minerals Pvt. Ltd. through Director
- 2025 State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others
- 2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc.
- 2018 Union of India & Anr. v. M/s. Intercontinental Consultants and Technocrats Pvt. Ltd.
- 2026 Directorate General of Goods and Services Tax Intelligence (hqs) v. Gameskraft Technologies Private Limited
- 2024 Life Insurance Corporation of India v. The State of Rajasthan and Ors.
Of those, 2 relied on · 1 distinguished · 3 referred to · 1 mentioned
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