Supreme Court of India
Commissioner of Sales Tax v. Prabhudayal Prem Narain
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
U.P. Sales Tax Act 1948/U.P. Sales Tax Rules, 1948. Section 3D(7)(b)/Rule 12B & Notification No. ST-111-2712-Exemption from tax-Dealer entitled to claim only when declaration forms furnished. The respondent a dealer in. pulses, claimed exemption under s. 30(2) of the U-P. Sales Tax Act, 1948 for the assessment year 1977-78 contending that the purchases affected by him prior to 1.5.1977 could not be subject to tax. The assessing authority and the Assistant Com- . missioner (Judicial) rejected the assessee's claim for exemption from ~. On appeal,_ the Tribunal was of the view that since the
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