Supreme Court of India

State of Madhya Pradesh & Ors. v. Shyama Charan Shukla

Neutral citation
Reported as [1972] 1 S.C.R. 861
Bench K. S. Hegde and A. N. Grover JJ.
Decided 22 September 1971

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

States Reorganisation ·Act, 1956, ss. 78, 91-"'Arrears", meaning­ Amount due by way of tax need not be quantified. The respondent was, assessed to sales tax under the Madhya Pradesh General Sales Tax Act, 1958, for the period October I, 1953 to December 26, 1958 in respect of sales of manganese ore including the sales from the mines in two districts in the erstwhile State of Madhya Pradesh which were· transferred to the State of Maharashtra on Isl November 1956 under the States Reorganisation Act, 1956. The respondent challenged the order of assessment on the ground, among others, that by

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
Sign in to read - for free

An email address, no password.