Supreme Court of India
Sonic Electrochem and Anr. v. Sales Tax Officer and Ors.
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.
2 Supreme Court benches have cited this judgment.
From the headnote
Gujarat Sales Tax Act, 1969--Schedule II Part Entry 129 and 98- Mosquito repel/ants-Classification of The appellant was the manufacturer of JET-MAT which was classified as a "mosquito repellant" by the respondent and sought to be text under Entry 129 of Schedule II Part of the Gujarat Sales Tax Act, 1969. The appellant challenged the validity of Entry 129 of Schedule II Part of the Gujarat Sales Tax Act, 1969 on the ground that it violates Article 14 of the Constitution of India. The High Court dismissed the petition of the appellant. In his appeal to this Court, the appellant only contended
Where later benches applied it
- 2023 M/s Reckitt Benckiser (india) Ltd. v. Commissioner Commercial Taxes & Ors.
- 2023 M/s Godrej Sara Lee Ltd v. The Excise and Taxation Officer-cum-assessing Authority & Ors.
Of those, 1 distinguished · 1 referred to
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