Supreme Court of India
Indian Aluminium Cables Ltd. & Anr. v. Excise and Taxation Officer & Anr.
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
c Pun;ab General Sales Tax Act (P1111j,,b Act 46 of 1948), s. 11 (2)-Notice 1111dcr-Wiletlier should be issued within a particulnr period. The appellant is an inter-State dealer. In respect of all the eight •quarters of the years 1969-70 and 1970-71, the appellant filed returns in time. In respect of the four quarters of 1969-70 the Assessing Authority did not accept the returns and issued notices under s. 11(2) of the Punjab General Sales Tax Act. 1948, requiring the appellant to produce evidence in support of the returns. Since the question of the appellant's liability 10 pay central sales
Authorities it was built on
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.