Supreme Court of India
Mangalore Chemicals & Fertilisers Limited v. Deputy Commissioner of Commercial Taxes and Ors..
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.
6 Supreme Court benches have cited this judgment.
From the headnote
Karnataka Sales Tax Act, 1957-Section BA-Notifications dated 30.6.1969 and 11.8.1975 issued under granting reliefs and incentives Filing of monthly returns adjusting refund of sales tax in anticipation of permission of Revenue-Initiation of proceedings u/s. 13 and demand notices for sales-tax payment, when assessee's application for permis sion to adjust sales tax not disposed of by the Revenue-lllegal. interpretation of Statutes--Taxing Statute-Provisions whether substantive or procedural character-Ascertainment-Need of-When interpretative process arises, indicated. On 30th June, 1969,
Where later benches applied it
- 2018 Commissioner of Customs (import), Mumbai v. M/s. Dilip Kumar and Company & Ors.
- 2022 M/s New Noble Educational Society v. The Chief Commissioner of Income Tax 1 and Anr.
- 2010 State of Bihar & Ors. v. Kalyanpur Cements Ltd.
- 2006 M/s. A.P. Steel Re-rolling Mill Ltd. v. State of Kerala and Ors.
- 2006 M/s Ashoka Smokeless Coal Ind. P. Ltd. and Ors. v. Union of India and Ors.
- 2006 Mahabir Vegetable Oils Pvt. Ltd. and Anr. v. State of Haryana and Ors.
Of those, 1 relied on · 1 referred to · 4 mentioned
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