Supreme Court of India
M/s. Jai Vijai Metal Udyog Pvt. Ltd. v. Commissioner, Trade Tax, U.P. Lucknow
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 the view taken by the High Court, distinguishing the case of HINDALCO from that of the Dealer, cannot be sustained. 9 As a result, the appeal is allowed; the impugned order is set aside and that of the Tribunal is restored leaving the parties to bear their own costs.
Judgment, page 9
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