Supreme Court of India
Commissioner, Sales Tax, U.P. v. Agra Belting Works, Agra
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-Section 3- -lmposition of sales tax on 'be/tings of all kinds'-Effectof Notifications of 1958 and 1973. The State Government Issued a Notification on November 25, 1958 in exercise of power vested nuder Section 4 of the U.P. Sales Tax c Act, 1948. This Notification exempted 'cotton fabrics of all varieties' from sales tax. Under it, patta as an item of cotton fabric stood exemp- ted from tax liability. Subsequently, another Notification was issued on December 1, 1973 nuder Section 3· of the Act. This Notification prescribed a rate of tax higher than that provided by
Where later benches applied it
- 2023 M/s Trimurthi Fragrances (p) Ltd. Thr. its Director Shri Pradeep Kumar Agrawal v. Govt. of N.C.T. of Delhi through its Principal Secretary (finance) and Ors.
- 2017 M/s Shanti Fragrances v. Union of India and Ors.
Of those, 2 referred to
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