Supreme Court of India
Maruti Wire Industries Pvt. Ltd. v. S.t.o.1st Circle, Mattancherry 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
Sales Tax: Kerala General Sales Tax Act, 1963--Section 23(3)-Kerala General Sales Tax Rules, 1963-Rule 27(7- )-Iiability of sales tax-Failure to file return of turnover-Held, assessee liable for other consequences but not penal interest under Section 23(3). The appellant entered into an agreement with Mis. Tata Oil Mills Co. Ltd., to supply imported inedible tallow to their factory at Ernakulam. The tallow was imported at the Cochin Port and delivered to the buyer. The appellant did not file a return of the turnover relating to the transaction. The Respondent finalised the assessment and
Where later benches applied it
- 2020 M/s. Ultratech Cement Ltd. & Anr. v. State of Rajasthan & Ors.
- 2012 Rajendra Prasad Bagaria v. Pharmacy Council of State of Rajasthan & Anr.
Of those, 2 referred to
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