Supreme Court of India

Vikas Sales Corporation and Anr. Etc. Etc. v. Commissioner of Commercial Taxes and Anr. Etc. Etc.

Neutral citation

Reported as [1996] SUPP. 2 S.C.R. 204

Bench A.M. Ahmadi J.

Decided 1 May 1996

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.

4 Supreme Court benches have cited this judgment.

What the Court ordered

For the above reasons, all the appeals and writ petitions fail and are dismissed herewith.

Judgment, page 26

Authorities it was built on

1969 F. Hoffmann-la Roche & Co. Ltd. v. Geoffrey Manners & Co. Pvt. Ltd. cited by 1

Where later benches applied it

2019 The Secretary, Ministry of Commerce & Ors. v. M/s Vinod and Company relied on
2011 State of West Bengal and Ors. v. Debasish Mukherjee and Ors. relied on
2020 Skill Lotto Solutions Pvt. Ltd. v. Union of India & Ors. referred to
2016 Commercial Tax Officer & Ors. v. State Bank of India & Anr. referred to

Of those, 2 relied on · 2 referred to

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