Supreme Court of India
Chunni Lal Parshadi Lal v. Commissioner of Sales Tax, U.P., Lucknow
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
We are of the opinion that this submission has to be accepted.
Judgment, page 16
From the headnote
Uttar Pradesh Sales Tax Act, 1948; s.3AA and Uttar Pradesh Sales Tax Rules, 1948, Rule 12- - Sale of goods by· dealer deemed to be a sale to the consumer - Whether irrebuttable presumption raised - Sales Tax Authorities can only examine certificate in Form III as 'Farzi' or not. c Interpretation of Statutes Interpretation which implements purpose of Act and makes effective provisions of Act to be preferred. The turnover of cotton yarn wlis taxable under a.3-AA of the U.P. Sales Tax Act, 1948 at the point ·of sale of the coosumers. The assessee, a dealer in cotton yarn, in. the assess,,..nt
Where later benches applied it
Of those, 1 referred to
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- 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.