Supreme Court of India

Karam Chand Thapar & Bros. (coal Sales) Limited v. State of Uttar Pradesh and Another

Neutral citation
Reported as [1977] 1 S.C.R. 25
Bench A. C. Gupta and Jaswant Singh JJ.
Decided 21 July 1976

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.

What the Court ordered

We are of the view that the order of assessment dated March 27, 1971 .was apparently errone­ ous in that it failed to take into consideration the proviso to section 9 (1).

Judgment, page 22

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