Supreme Court of India
Commissioner of Sales Tax, U.P. v. M/s Swadeshi Polytax Ltd., Ghaziabad
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
Taxation: U.P. Trade Tax Act, 1948-Section 29A (prior to 1971 amendment): Tax collected in excess of prescribed limit by the dealer-Held: Required to be deposited in Government treasury-Order of refund of excess amount to the dealer is not correct-It could only be refimded to party from whom it was wrongly collected c Provision requiring the dealer lo deposit in Government treasury the tax collected in excess of prescribed limit-Constitutionality of-Held: Constitutionally valid Constitution of India, 1950-Artic/e 141-Provision declared invalid by High Court-On appeal, Supreme Court declared
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