Supreme Court of India

Commissioner of Sales Tax, Bombay Etc.etc. v. Bharat Petroleum Corporation Ltd. Etc. Etc.

Neutral citation
Reported as [1992] 1 S.C.R. 807
Bench S. Ranganathan, V. Ramaswami and S.C. Agrawal JJ.
Decided 18 February 1992
Status Distinguished

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.

What the Court ordered

For the above reasons, we ag_ree with the view taken by the High Court and followed by the Tribunal and dismiss these appeals.

Judgment, page 16

Where later benches applied it

Of those, 1 distinguished

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
Sign in to read - for free

An email address, no password.