Supreme Court of India
India Agencies (regd.), Bangalore v. Addlitional Commissioner of Commercial Taxes, Banglore
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
We are of the opinion that a liberal construction was not justified having regard to the scheme of the Act and the Rules in this regard and if C there was any hardship, it was for the legislature to take appropriate action to make suitable provisions in that regard.
Judgment, page 23
From the headnote
Central Sales Tax Act : Section 8-Rule 12 of the Central Sales Tax (Registration and Turnover) Rules' 195-Inter state trade or Commerce-Concessional rate of sales tax-To avail the benefit of-Requirement-Held, the requirement prescribed under the Rules are mandatory and strict compliance of the same c is called for. Central Sales Tax (Karnataka) Rules' 1957-Filing of return Furnishing of Original Form ' '-To avail concessional rate of tax-Held, Not a mere formality or technicality-Rule being clear and categorical, can't be liberally construed but should be construed strictly-Rule consistent…
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