Supreme Court of India

Santoshi Tel Utpadak Kendra v. Deputy Commissioner of Sales Tax

Neutral citation

Reported as [1982] 1 S.C.R. 97

Bench P.N. Bhagwati J.

Decided 24 July 1981

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

In the result, the appeal is allowed, the judgment dated 5th July, 1978 of the High Court is set aside, and the order dated 29th October, 1977 of the Tribunal and the revisional proceedings before the Deputy Commissioner, including the orders made by him, are sahqued.

Judgment, page 10

Authorities it was built on

1958 Commissioner of Income-tax, Bombay v. M/s. Amritlal Bhogilal & Co. cited by 6
1965 Ramlal Onkarmal Firm v. Mohanlal Jogani Rice and Atia Mills cited by 1

Where later benches applied it

1994 Kartar Singh v. State of Punjab mentioned

Of those, 1 mentioned

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