Supreme Court of India

M/s. Pappu Sweets and Biscuits Etc. v. Commissioner of Trade Tax U.P. Lucknow

Neutral citation

Reported as [1998] SUPP. 2 S.C.R. 119

Bench S.P. Bharucha J.

Decided 6 October 1998

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.

5 Supreme Court benches have cited this judgment.

What the Court ordered

We hold that the word 'sweetmeat' and the words "commodities of like nature" as used in the Notification dated 27.7.91 did not include within tneir sweep toffees manufactured by industrial units as contemplated by the notification and the p Joint Director of Industries, the Tribunal and the High Court were wrong in taking a contrary view.

Judgment, page 11

Where later benches applied it

2023 Heinz India Limited v. The State of Kerala referred to
2023 M/s Trimurthi Fragrances (p) Ltd. Thr. its Director Shri Pradeep Kumar Agrawal v. Govt. of N.C.T. of Delhi through its Principal Secretary (finance) and Ors. referred to
2022 Commissioner of Central Excise, Raipur v. M/s Sepco Electric Power Construction Corporation referred to
2020 Union of India & Another Etc. Etc. v. M/s V.v.f Limited & Another Etc. Etc. referred to
2019 Municipal Corporation of Greater Mumbai (mcgm) v. Abhilash Lal & Ors. referred to

Of those, 5 referred to

Sign in free to read it

The full judgment, page by page, as published in the Supreme Court Reports
The ratio: what the Court held, verbatim, with the page it sits on
Every bench that relied on it, and every bench that argued against it
Search every reported judgment, by party, citation or question
Download the PDF, copy pinpoint citations ready for a filing

An email address, no password.