Supreme Court of India

Commissioner of Sales Tax, M.P. Indore and Ors. v. Radhakrishan and Ors.

Neutral citation
Reported as [1979] 2 S.C.R. 33
Bench Jaswant Singh J.
Decided 6 October 1978

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.

8 Supreme Court benches have cited this judgment.

What the Court ordered

We hold that the provisions of the Act conferring different procedures for collection of tax cannot be held to be invalid.

Judgment, page 12

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