Supreme Court of India

M/s. Kanpur Vanaspati Stores, Kanpur v. The Commissioner of Sales Tax, U.P. Lucknow

Neutral citation

Reported as [1973] 3 S.C.R. 424

Bench K. S. Hegde, P. Jaganmohan Reddy and H. R. Khann JJ.

Decided 22 January 1973

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.

What the Court ordered

We are of the opinion that the contention taken by the appe'.hat, before the appellate authority that it cannot be brought within the scope of section 3A of the Act was an after-thoµght.

Judgment, page 6

Where later benches applied it

2013 Sujit Biswas v. State of Assam relied on

Of those, 1 relied on

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