Supreme Court of India
Commissioner of Sales Tax, U.P. v. Macneill and Barry Ltd., Kanpur
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.
From the headnote
U,P, Sales Tax Act, 1948 & Notification No. ST - 3124/X-1012 (4) - 1964, dated July l, 1966 - Sales Tax - Levy of - 'Ammonia Paper' and' ferro paper ' - Whether "paper other than hand made paper." The respondent-assessee, a dealer in stationery and drawing material, sells ammonia paper and ferro paper• In assess..,nt proceedings under the U.P. Sales Tax Act, 1948 for the assess...nt year 1966-67 the assessee clai..,d that &lllllOnia paper and ferro paper were liable to tax as unclassified goods at the rate of two per cent prescribed by s.3 of the Act.
Where later benches applied it
- 2023 M/s Triveni Glass Limited Rep. by its Deputy General Manager (sales and P.r.) Shri R.K. Sinha v. Commissioner of Trade Tax, U.P.
- 1986 Atul Glass Industries (pvt) Ltd. Etc. v. Collector of Central Excise, Etc.
Of those, 2 mentioned
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.