Supreme Court of India

U.P. Sales Tax Assn. v. Taxation Bar Association and Ors.

Neutral citation
Reported as [1995] SUPP. 3 S.C.R. 228
Bench K. Ramaswamy and B.L. Hansaria JJ.
Decided 1 September 1995

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.

From the headnote

Uttar Pradesh Sales Tax Act, 1948-Section 9-Appellate Authmity­ Exclusive Jwisdiction to deal with assessment, levy and Collection of Sales Tax under the Act-High Cowt cannot prohibit such an authority from dis­ charging his statutmy duties-Withdrawal and transfer of functions from the authority to another jurisdiction by the High Cowt not justified. Constitution of India, 1950: A1ticle 226 writ petition prefen·ed by dis­ pleased members of the Bar-High Cowt allowed petition prohibited the appellate authority from discharging his functions and transfe17'ed the same to another Jwisdiction-High

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