Supreme Court of India
Madan Lal Arora v. Excise &. Taxation Officer, Amritsar
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
Sales Tax-Return furnished-Assessee called upon to produce evidence in support of return-Period of limitation for such demand from when to run-Punjab General Sales Tax Act, I948, (Punj. 46 of r948), s. II, r. 20 . . Under the Punjab General Sales Tax Act, 1948, a dealer had to furnish his return every quarter according to the Rules and • • was also required to furnish evidence in support of the return if called for, and if he failed to do so the assessing authority could proceed to make an assessment to the best of his judgment, but this power could be exercised "within three years after the
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.