Supreme Court of India
Assessing Authority, Patiala District Patiala and Ors. v. M/s. Patiala Biscuits Mfg. Co. Now as Dalmia Biscuit Pvt. Ltd.
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.
From the headnote
Punjab General Sales Tax Act, 1948-Assessee entitled to certain deductions if seller and buyer are negisflered dealers-Both applied for registration-('crtifi cates issued later ttdth retrospective effect-Dealers-If sl1011/d be in physical pos session of registration certificate at the ti1ne of sale to claini deduction. According to s. 5(2) (a) (ii) of the Punjab General Sales Tax Act, 1948, tnxable turnover means the part of a dealer's gross turnover during any period which remains after deducting therefron1 the turnover <luting that period, on sales to a registered .dealer of goods
Where later benches applied it
Of those, 1 mentioned
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- 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.