Supreme Court of India

J.K. Synthetics Ltd. v. The Commercial Taxes Officer

Neutral citation

Reported as [1994] 3 S.C.R. 964

Bench M.N. Venkatachaliah J.

Decided 9 May 1994

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.

3 Supreme Court benches have cited this judgment.

What the Court ordered

We are of the view that the majority opinion expressed D by Venkataramiah, J. in the Associated Cement Company's case does not, with respect, state the law correctly and in our view the legal position was correctly stated by Bhagwati, J. in his minority judgment.

Judgment, page 19

Authorities it was built on

1962 Gursahai Saigal v. Commissioner of Income-tax, Punjab cited by 27

Where later benches applied it

2025 Jaykishor Chaturvedi & Etc. v. Securities and Exchange Board of India referred to
2021 Maharashtra State Electricity Distribution Company Limited v. Maharashtra Electricity Regulatory Commission & Ors. referred to
2020 M/s. Ultratech Cement Ltd. & Anr. v. State of Rajasthan & Ors. referred to

Of those, 3 referred to

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