Supreme Court of India
Rajratha Naranbhai Mills. Co. Ltd. v. Sales Tax Officer, Petlad
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.
1 Supreme Court bench has cited this judgment.
From the headnote
Companies Act, 1956: S. 530(J)(a)-State's claim to priority in relation to sales tax dues from a company in liquidation-Ambit of.· Expression 'having become due and payable within the twelve months next before the relevant date'-Meaning and scope of. The appellant company was ordered to be wound up by Court's order dated 26.6.1967. The liquidator invited creditors to prove their debts or claims and to establish title, if any to determine priority under s. 530(1)(a) of the Companies Act, 1956. The Sales Tax Officer submit- c ted a comprehensive claim of sales taX plus penalty and claimed prio-
Where later benches applied it
Of those, 1 relied on
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