Supreme Court of India

Khazan Chand Etc. v. State of Jammu and Kashmir and Others

Neutral citation
Reported as [1984] 2 S.C.R. 858
Decided 9 February 1984

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.

2 Supreme Court benches have cited this judgment.

From the headnote

Constitution of India 1950, Articles )4 and 265. Jainmu and Kashmir General Sales Tax Act 1962 Sectlon 8 (1), (2) and (J)-Wherher valid and constitutional. Taxing Power of State-What is-Cotnprehends power to provide for" collectiati of tax and prescribe methods for recovery. ' Jammu and Kashmir General Sales Tax Act 1962-Section 8 Sales Tax' -Payment of-After prescribed perlod-Cha,.ging of interest on sales tax­ Whether valid and legal. + Section 8 (2)-tax paid beyond prescribed period-Interest charged at ;I graduated scale-Permissibility of-.Whether vfolatire of Article 14. Section 8

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