Supreme Court of India
Fertilizer Corporation of India Ltd. v. State of Bihar
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.
What the Court ordered
We are of the opinion that the High Court should have answered the question, as re-framed by it, in the nega B tive and in favour of the assessee.
Judgment, page 9
From the headnote
Bihar Sales Tax Act, 1959: ss. 14, 15 & 20-Rebate-Belated returns-Provisions for extension of time not availed of-Returns otherwise accepted-Penal provision for delay not invoked-Tax 1 deposited within time-Assessee whether entitled to rebate. c Interpretation of Statutes: Procedural provision-Interpretation of-Can be construed liberally so long as the principal object is not frustrated. • Section 14(1) of the Bihar Sales Tax Act, 1959 requires dealers to I) furnish returns within such period and to such authority as may be prescribed. Rule 10(2) of the Bihar Sales Tax Rules, 1959 requires
Authorities it was built on
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