Supreme Court of India

Commissioner of Sales Tax U.P. Lucknow v. Mool Chand Shyam Lal, Belanganj, Agra

Neutral citation
Bench Mukharji J.
Decided 1 August 1988

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.

From the headnote

U.P. Sales Tax Act,. 1948/U.P. Sales Tax Rules, 1948: Sections 8A(2)(b), 18(3) and 15A(l)(qq)/Rule 41(7) and Notification No. ST 4602/29 dated June iB, 1975. Assessee-Dealer in wheat products­ Realised wheat sales tax, wheat purchase tax and octroi in addition (o sale price fixed by Government-Whether penalty can be levied for realisation of excess amount. The respondent-dealer who runs Roller Flour Mills was supplied wheat by the Food Corporation of India and.…

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
Sign in to read - for free

An email address, no password.