Supreme Court of India

Dmai

Diary number
Neutral citation Not assigned by the Court
How to cite
Bench S.C. Sen, B.N. Kirpal and K.T. Thomas JJ.
Decided 28 August 1997

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.

From the headnote

JUDGMENT: THE 28TH DAY OF AUGUST, 1997 Present: Hon’ble Mr. Justice S. . Sen Hon’ble Mr. Justice .N. Kirpal Hon’ble Mr. Justice K.T. Thomas (Raj Kumar Mehta,) Adv. for .S. Chatterjee, Raj Kumar Mehta, P.N. Misra, Mrs. Kirti Mishra, Advs. for the appearing Parties. J U M N T The following Judgment of the Court was delivered: W I T CIVIL APPEAL NOS. 6579-80 of 1995 AND Civil Appeal No.6582 of 1995 KIRPAL, J. In these appeals by special leave what arises for consideration is whether the respondent is liable to pay sales tax and to be registered as a dealer under the relevant provisions of the…

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