Supreme Court of India
Sales Tax Officer, Banaras & Others v. Kanhaiya Lal Mukundlal Saraf
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
Under S. 72 of the Indian Contract Act, 1872: " person to whom money has been paid ... by mistake or under coercion must repay or return it ". The respondent, a registered firm, paid sales tax in respect of its forward transactions in pursuance of the assessment orders passed by the sales tax officer for the years 1949- 51, but in 1952, the Allahabad High Court having held in Messrs. Budh Prakash jai Prakash v. Sales Tax Officer, Kanpuy, 1952 .…
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