Supreme Court of India
Commissioner of Sales Tax, Orissa and Anr. v. Jagannath Cotton Company and 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.
2 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the opinion that in the above state of affairs, the proper E course would be to remit the matter to the High Court for a decision afresh in the light of the observations made herein.
Judgment, page 6
Where later benches applied it
- 2023 Amd Industries Limited (earlier Known as M/s. Ashoka Metal Decor Pvt. Ltd.) v. Commissioner of Trade Tax, Lucknow & Anr
- 2014 M/s Mamta Surgical Cotton Industries, Rajasthan v. Assistant Commissioner (anti-evasion), Bhilwara, Rajasthan
Of those, 2 referred to
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