Supreme Court of India
Commissioner of Sales Tax, U.P. v. Auriaya Chamber of Commerce, Allahabad
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.
3 Supreme Court benches have cited this judgment.
From the headnote
Uttar Pradesh Sales Tax Act, 1948, s. 2(h), 7- and 29 - Sales Tax - Refund of - Tax paid under provision of law subsequently held unconstitutional - Liability of State to refund tax - Limitation period for claiming such refund. Indian Contract Act 1872, s. 72 - Money paid mistake of law - Liability to return/refund. under t -t- The proviso to s. 29 of the U.P. Sales Tax Act 1948 provides thst no claim to the refund of any tax or other amount paid under the Act shsll be allowed unless it was made within 24 months from the date on which the order for assessment was passed or within 12 months of
Where later benches applied it
- 2023 Super Diamond Tools & Ors. v. K. Mohan Rao
- 2007 State of U.P. and Ors. v. Jeet S. Bisht and Anr.
- 1991 Union of India and Anr. v. Deoki Nandan Aggarwal
Of those, 1 relied on · 2 mentioned
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