Supreme Court of India

M/s. Gammon India Ltd. v. Spl. Chief Secretary and Ors.

Neutral citation
Bench Ruma Pal, Dr. Ar. Lakshmanan and Dalveer Bhandari JJ.
Decided 16 February 2006

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.

3 Supreme Court benches have cited this judgment.

From the headnote

Sales Tax: Andhra Pradesh General Sales Tax Act, 1957: Sections 5- (2) and 7- (2)(ii). Sales Fax-Rights and liabilities accrued or incurred under repealed Act-Continuance of-Even after its repeal---Construction Company applied for concessional tax available to registered dealers-Allegations that the Company had falsely issued Form and claimed reduced rates of tax from sellers-Penalty proceedings initiated under S. 7- (2)(ii) of the APGST Ac/­ Assistant Commissioner (Commercial Taxes) confirmed additional tax and • penalty---During pendency of appeals before Deputy Commissioner (Appeals) •…

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