Supreme Court of India
Commissioner of Sales Tax U.P. Lucknow, Etc. Etc. v. S/s Suresh Chand Jain, Tendu Leaves Dealer, Lalitpur, Etc. Etc.
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: Section 21-Assessee--Carrying on - business in Tendu leaves-Case of assessee no inter State Sales- c Existence of T.P. Form IV-Whether evidences existence of inter state *- sales. Central Sales Tax Act, 1956: Section 3(a)-Inter states sales-,, Conditions to be satisfied-What are-Onus on Department to. disprove dealers claim, The respondent-assessee carried on business in Tendu leaves. He contended before the Assessing Authority that there was no inter state sale of Tendu leaves, that the entire sales of Tendu leaves were effected in· Uttar Pradesh, and that he did
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.