Supreme Court of India

Lakshmi Rattan Engineering Works Ltd. v. Asstt. Commr. Sales Tax, Kanpur & Anr.

Neutral citation
Reported as [1968] 1 S.C.R. 505
Bench M. Hidayatullah J.
Decided 12 September 1967

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.

1 Supreme Court bench has cited this judgment.

From the headnote

UP. Salea-Taz Act (U.P. 15 of 1948) S. 9-Memorandum of appeal-Cltallan showing deposit of tax, if necessary-U.P. Sales­ taz Rule•, 1948. r. 66(2)--Constitution of India. Art. 136--:Special leai:e to appeal-Other remedies not e:rhausted-If can be g!llen. The. appellant-assessee filed a memorandum. of appeal to the Assistant Commissioner, Sales Tax. stating therem that the amount of admitted tax had been paid and forfeited the statement by an · affidavit. Before the hearing, he produced a certificate from the Sales-T.ax Officer that the tax had been paid. The Assistant Com­ missioner relying on

Where later benches applied it

Of those, 1 referred to

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