Supreme Court of India
State of West Bengal and Anr. v. Road Transport Association, Silguri 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.
What the Court ordered
In the result, we set aside the order of the Tribunal under challenge.
Judgment, page 7
From the headnote
Bengal Finance (Sales Tax) Act, 1941/West Bengal Sales Tax Rules, 1941: Ss.2(ia-1)-Explanation land ss.4C(6) and 4C(7)/rr.48L(4) and 48M- Constitutional validity of-West Bengal Taxation Tribunal suspended operation of Explanation I to s.2(/a-1) holding it valid but vague and held that there is no machinery provision specifying the manner of disclosure-Tribunal also held sub-sections ( 6) and (7) of s.4- invalid and unconstitutional and sub rule( 4) of r.48 as invalid observing that power to seize and sell the goods is exercisable without purchase of goods by, and a proper assessment of…
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