Supreme Court of India

Commissioner of Sales Tax U.P. Lucknow v. Mool Chand Shyam Lal, Belanganj, Agra

Neutral citation
Reported as [1988] SUPP. 1 S.C.R. 750
Bench Mukharji J.
Decided 1 August 1988

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: Sections 8A(2)(b), 18(3) and 15A(l)(qq)/Rule 41(7) and Notification No. ST 4602/29 dated June iB, 1975. Assessee-Dealer in wheat products­ Realised wheat sales tax, wheat purchase tax and octroi in addition (o sale price fixed by Government-Whether penalty can be levied for realisation of excess amount. The respondent-dealer who runs Roller Flour Mills was supplied wheat by the Food Corporation of India and. Regional Food Controller for the manufacture of Atta, Maida, Suji etc. The sale price of the wheat products was lixed by the State

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