Supreme Court of India
M/s. A.B.C. (india) Ltd. v. State of Assam and Anr.
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.
What the Court ordered
We hold that the insertion of Section 46A and Rule 21A have in no way infringed the fundamental rights of the petitioners as the inserted provisions are analogous to those of Section 38 B of the Tripura Sales Tax Act, 1976 which have since been upheld by this Court.
Judgment, page 26
From the headnote
Assam General Sales Tax Act, 1993-Sections 3(1), 14, 42, 44, 46- and 72(1)-Clearing, booking or forwarding agents or any transporter obliged to furnish complete particulars and accounts-Liable for penlaty in case of non-compliance -Provisions challenged in writ petition-Single Judge allowed writ petition-Division Bench allowed writ appeal of the respondent-Thereafter, .Act amended making it a statutory obligation of every transporter or agent engaged in transport of taxable goods to obtain a Certificate of Registration along with addition of certain new Rules-Writ petition filed in this court
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