Supreme Court of India
The Commissioner of Sales Tax, U.P. v. Mis. Bhagwan Industries (p) Ltd. Lucknow
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
U.P. Sales Tax Act and Rules, s. 21--Ex-oarte assessment-Notice· for assessment of escaped turnover-When can be issued-'Reason to believe•, scope of. For the assessment year 1957-58, the assessee (respondent) was assess ed to mies tax, under the U.P. Sales Tax Act and Rules, on 'a turnover which included the turnover of a flour mill of the assessee. The assess ment was made ex-oarte. On account of food shortage the Government had fixed a quota for the flour mill in 1953 on the basis of the average grinding do.ne during the previous three years. In view of the turnover according to 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.