Supreme Court of India
Ashok Service Centre & Another Etc. v. State of Orissa
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.
4 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that any dealer is not liable to pay tax under the Principal Act either by reason of his not having sufficient gross turnover or by reason of exemption given under section 7 of the Principal Act, is not liable to pay additional tax under the Act.
Judgment, page 20
From the headnote
Orissa Sa/eJ Tax Act, 1947-Section 8-0ri1sa Additional Sa/eJ Tax Act, 1975 as amended in 1979-Section 3(2)-Levy of tax ander tht amending Act of . 1979 subject to section 8 of the 1947 Act-Section 3(2) ·provided that provisions of 1947 Act apply mutatis mutandis in relation to additional tax as if they apply in relation to the tax payable under the Principal Act-The two Acts, if should be read together. Interpretation-mutatis mutandis-Meaning of-Words in an Act are clear- lf open.to court to go in search of the intention of the Legislature-Later of two Acts provides that the two are to be
Where later benches applied it
- 2019 Indian Oil Corporation Limited v. State of U.P. & Ors.
- 2016 Commissioner of Commercial Taxes & Ors. v. M/s Bajaj Auto Ltd. & Anr.
- 2013 The Rajasthan State Industrial Development and Investment Corporation & Anr. v. Diamond and Gem Development Corporation Ltd. & Anr.
- 2022 Heera Traders v. Kamla Jain
Of those, 3 relied on · 1 referred to
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