Supreme Court of India
Bharat Steel Tubes Ltd. & Anr. v. State of Haryana & Anr.
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 such a notice is not a statutory prescription, we do not intend to say anything more about it as judicial propriety would require a larger bench of the Court to examine the correctness of the view in the Indian Aluminium case.
Judgment, page 9
From the headnote
Haryana General Sales Tax Act, 1973: Sections 25, 28 and 28A: Punjab General Sales Tax Act, 1948: Section 11(3): Sales Tax Assessment-When complete-When no statutory period fixed Necessityfor assessment to be completed expeditiously-Within reason- able period_.:._What is reasonable period-Depeniient on facts of case Best judgment assessment-Prior notice to dealer by assessing authority-Whether necessary-Question left open. The petitioners are a public limited company and its General Manager (Legal). The Company was a manufacturer of electric resis tence, welded steel tubes and pipes, and
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