Supreme Court of India
Sodhi Transport Co. & Anr, Etc. Etc. v. State of U.p, & Anr. Etc, Etc.
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.
What the Court ordered
We are of the view that the words contained in section 28-B of the Act only require the authoritles concerned to raise a rebuttable presumption that the goods must have been sold in the State if the transit pass is not handed over to the officer at the check-post or the barrier near the place of exist from the State.
Judgment, page 18
From the headnote
Uttar Pradesh Sales Tax Act, 1948/ Uttar Pradesh Sales Tax Rules, 1948: s. 28- /r.87 - Constitutional Validity of - Goods - Transit qf through the State - Failure to surrender transit pass at check-post - Presumption of sale of goods within the State - Whether arises. c Indian Evidence Act, Provision of taxing presumption - Effect of. 1872: s.4 - Rebuttable presumption statute creating a rebuttable Words and Phrases: 'Shall presume' - Meaning of - s .4, Indian Evidence Act/s.28- Utcar Pradesh Sales Tax Act, 1948. Section 28 of the Uttar Pradesh Sales Twi: Act, 1948 authorises the State
Authorities it was built on
Where later benches applied it
- 2022 Vijay Madanlal Choudhary & Ors. v. Union of India & Ors.
- 2012 Heinz India Pvt. Ltd. & Anr. v. State of U.P. & Ors.
Of those, 2 referred to
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