Supreme Court of India
State of Kerala v. M/s. Vijaya Stores
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
In the result we are clearly of the opinion that the High Court was right in the vkw it took and the appeal, therefore, fails and is dismissed.
Judgment, page 7
From the headnote
Kera/a General Sales Tax Act 1963-Section 39(4)-Scope of-Appellate Tribunal-if possesses jurfadic:ion ur power to enhance assessment in 1/ie absence of an appeal or cross-objection by one of the parties. Section 39(4)(a)(i) of the Kerala General Sales Tax Act 1963 provides that in disposing of an appeal, the Appellate Tribunal, may, after giving the parties a reasonable opportunity of being heard either in person or by a repre sentative, confirm, reduce, enhance or annul the assessment or penalty or bDth. On the ground that 50% of the transactions recorded in 1> rough note-book detected and
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