Supreme Court of India
Commissioner of Sales Tax, U.P. v. M/s General Manager, North Eastern Railway, Gorakhpur, 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.
What the Court ordered
We are of the view that the application for registration was validly filed by the Chief Commer- cial Superintendent on behalf of the North Eastern Railway.
Judgment, page 6
From the headnote
U.P. Sales Tax Act, 1948-U.P. Sales Tax Rules, 194/J-Rules 6 & 54--Assessment against North Eastern Railway-Application for reg;.stration filed by its Chief Commercial Superintendent-Principal place of business declared as Gorakhput-Sales Tax return filed by Chief General Manager, .Gorakhput-Assessment made by Sales Tax Officer, Gorakhpur-Validity challengeri-Whether application for registration validly filed-Held, Ye.1"-Whether Sales Tax Officer at Gorakhpur had jurisdiction to make as- sessment-Held, Yes. The North Eastern Railway sells, firewood, cigarettes, meals, vegetables and certain
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