Supreme Court of India
State of West Bengal and Anr. v. E.I.T.A. India Ltd. 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.
4 Supreme Court benches have cited this judgment.
From the headnote
West Bengal Sales Tax Act, 1994/West Bengal Sales Tax Rules, 1995- Sections 2(6), 11 (I) Explanation thereto, (5), (7), (8), (10), (11) and (I 2), 14(4)/ Rules 173, 174, 188 and 189-Casual traders-Liability to pay tax on sale and purchase-Transporter and owner/lessee of warehouse deemed as casual trader--Disposal of goods by them deemed to be sale as per the Act, unless contra is proved-Constitutionality of the provisions challenged-Tax Tribunal held Section 2(6) as valid, but in view of lack of machinary provision suspended the same-All other provisions held unconstitutional-provisions held
Where later benches applied it
- 2012 State of M.P. v. Rakesh Kohli & Anr.
- 2023 Dr. Jaya Thakur v. Union of India & Ors
- 2018 Justice K. S. Puttaswamy (retd.) v. Union of India & Ors.
- 2017 Binoy Viswam v. Union of India & Ors.
Of those, 1 relied on · 3 mentioned
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