Supreme Court of India
Commercial Tax-officer, Bangalore,. Etc. Etc. v. Sri Venkateswara Oil Mills & Anr. Etc. Etc.
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
Central Sales Tax (Amendment) .ct, 1959, s. 10 and Mysore Sales Tax Rules 1957, r. JS-Retrospective amendment-Jn correcting mis· takes it is the law as amended that has lo be applied-Rule 38 has to be read with s. 10 of amending Act- .ssessees cannot have· adi·antate of s. 10(1) without discharging burden placed on them ins. 10(1). After the decision of this Court in Yadalam Lakshminarasimhiah Setty's case the President 'of India on June 9, 1969 promulgated tbe Cen· tral Sales Tax (Amendment) Ordinance 1969 with tbe object of super· seding the effect of that decision and to bring to tax sales
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- 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.