Supreme Court of India
Commissioner of Sales Tax, U.P. v. Macneill and Barry Ltd., Kanpur
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
U,P, Sales Tax Act, 1948 & Notification No. ST - 3124/X-1012 (4) - 1964, dated July l, 1966 - Sales Tax - Levy of - 'Ammonia Paper' and' ferro paper ' - Whether "paper other than hand made paper." The respondent-assessee, a dealer in stationery and drawing material, sells ammonia paper and ferro paper• In assess..,nt proceedings under the U.P. Sales Tax Act, 1948 for the assess...nt year 1966-67 the assessee clai..,d that &lllllOnia paper and ferro paper were liable to tax as unclassified goods at the rate of two per cent prescribed by s.3 of the Act. The Sales Tax Officer rejected the claim
Where later benches applied it
- 2023 M/s Triveni Glass Limited Rep. by its Deputy General Manager (sales and P.r.) Shri R.K. Sinha v. Commissioner of Trade Tax, U.P.
- 1986 Atul Glass Industries (pvt) Ltd. Etc. v. Collector of Central Excise, Etc.
Of those, 2 mentioned
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.