Supreme Court of India

M/s. Jay Vee Rice and General Mills v. State of Haryana and Ors.

Neutral citation
Bench Dr. Mukundakam Sharma and Anil R. Dave JJ.
Decided 23 September 2010

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.

From the headnote

Tax/Taxation:. Unjust enrichment - Supply of rice - Exemption granted to assessee-supplier from payment of sales tax :::. While supplying rice, assessee collected purchase tax .:.. Retention of purchase tax by the assessee - Permissibility - Held: Tax so collected is required to be deposited Jn the government treasury - Retention of such purchase tax would amount to unjust enrichment which is not permissible - Haryana Sales Tax Rules, 1975 - r.28A -' ' , Haryana Government Notification dated 17.…

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