Supreme Court of India

Calcutta Jute Manufacturing Co. and Anr. v. Commercial Tax Officer and Ors.

Neutral citation
Reported as [1997] SUPP. 1 S.C.R. 474
Bench S.C. Sen J.
Decided 8 July 1997

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.

From the headnote

Sales Tax: Bengal Financial (Sales Tax) Act, J941/West Bengal Sales Tax Act, c J954. Sections 6- and JO- and 11/Section 4-AAA-Turnover tax-Asses­ see unsuccessfully challengi,ng the validity of provision for turnover tax in Section 6- without entertaining any doubt as to their liability to turnover tax thereunder in case the provision was found to be valilf-Whether appellant liable to pay interest on the tax amount for the period under litigation before the High Court-Held, 'Yes'. Return within the meaning of section JO- -Furnishing of return without mentioning the amount of turnover or tax

Where later benches applied it

Of those, 1 referred to

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