Supreme Court of India

State of Tamil Nadu v. The Mahalakshmi Textile Mills Ltd.

Neutral citation
Reported as [1999] 1 S.C.R. 371
Bench M. Srinivasan and U.C. Banerjee JJ.
Decided 3 February 1999

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.

From the headnote

Tamil Nadu General Sales Tax Act, 1959 : Sections 32 and 38. " Sales Tax-Revision-Assessee-Assessment of sales tax-Correctness of assessment questioned by invoking suo motu powers of Deputy Commis- c sioner under Section 32--Dismissal of petition in limine-Writ filed by asses- see-High Court directing that Deputy Commissioner should entertain revision and decide it on merits-On remand Deputy Commissioner again dismissed the petition on merits-Appeal preferred by assessee before -~ Tribunal allowed-Revision-Contentions raised by assessee---R.ejection by Hiqh Court-Appeal before Supreme

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