Supreme Court of India

Advance Bricks Company v. Assessing Authority, Rohtak & Anr.

Neutral citation
Reported as [1988] 1 S.C.R. 272
Bench Ranganath Misra and M.M. Dutt JJ.
Decided 22 September 1987

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.

From the headnote

Haryana General Sales Tax Act, 1973: ss. 15 & 18---State Government Notification of 1973-'Sun dried bricks'-Whether 'bricks'-Whetherexigible to sales tax., The Notification dated 5th May, 1973, issued by the State Government under s. 18 of the Haryana General Sales Tax Act authorised levy of tax under s. 15 of the Act at the fll'St point in respect of the named goods, of which brick was one. The appellant, a registered dealer claimed deduction of a certain sum out of the gross turnover in respect of assessment of sales-tax for the accounting period 1981-82, on the ground that be bad purchased

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