Supreme Court of India
Commissioner, Sales Tax, U.P. Lucknow v. Anoop Wines, Khuldabad, Allahabad
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 without. calling upon the assessee or the dealer to explain its claim on section 8-A(l)(c) the imposition of ihe penalty which was sought to be· sustained and maintained under clause (d) of section 8-A( !) of the Act cannot be sustain.ed in this case by reference to Clause (c).
Judgment, page 5
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