Supreme Court of India
Devilal Modi, Proprietor, M/s. Daluram Pannalal Modi v. Sales Tax Officer, Ratlam and Others
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.
2 Supreme Court benches have cited this judgment.
From the headnote
Practice-Principle of constructive res judicata-App/icabU/ty to writ petitions. The appellant was a...=ed to sales tax and the order of useMment was challenged by a writ petition in the High Court. The High Court dis missed the petition and he appealed to the Supreme Court. At the hearing of the appeal additional contentions were sought to be raised. The appeal was dismissed and the additional contentions were not permitted to be railed. Thereupon. he filed another writ petition in the High Court railing those additional contentions and challenging the order of assessment for tlM' same year.
Where later benches applied it
- 2024 Celir Llp v. Mr. Sumati Prasad Bafna & Ors.
- 2025 Securities and Exchange Board of India v. Ram Kishori Gupta & Anr.
Of those, 1 relied on · 1 followed
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