Supreme Court of India
Additional Commissioner (legal) and Anr. v. M/s Jyoti Traders and Anr. Etc.
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
U.P. Trade Tax Act, 1948 Section 21 (2)-Proviso (As inserted by UP Sales Tax (Amendment and Validation) Act, 1991-Scope of Sales Tax-Reassessment-Period for-Assessment period of four years provided under the Act-Amendment of Act-Insertion of proviso Enlargement of period of assessment upto eight years under the proviso- Held proviso was operative from the date of its coming into force relating and encompassing back to previous eight assessment years-Held even to cases where the period of four years prescribed earlier had already expired before addition to the proviso-Assessment of
Authorities it was built on
Where later benches applied it
- 2025 M/s Naresh Kumar Gupta v. State of Punjab & Another
- 2015 Commercial Motors Ltd. v. Commissioner of Trade Tax U.P., Lucknow & Others
Of those, 1 distinguished · 1 referred to
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