Supreme Court of India

Deputy Commissioner of Commercial Taxes v. H. R. Sri Ramulu

Neutral citation

Reported as [1977] 2 S.C.R. 593

Bench Hans Raj Khanna J.

Decided 11 January 1977

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 period of four years should be calculated from June 8, 1966, i.e., the date on which orders under section 12A of the Act were made.

Judgment, page 4

Authorities it was built on

1964 State of Mysore v. Yaddalam Lakshminarasimhaiah Setty and Sons cited by 3

Where later benches applied it

2024 Union of India & Ors. v. Rajeev Bansal referred to

Of those, 1 referred to

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