Supreme Court of India
M/s. Gammon India Ltd. v. Spl. Chief Secretary 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.
3 Supreme Court benches have cited this judgment.
From the headnote
Sales Tax: Andhra Pradesh General Sales Tax Act, 1957: Sections 5- (2) and 7- (2)(ii). Sales Fax-Rights and liabilities accrued or incurred under repealed Act-Continuance of-Even after its repeal---Construction Company applied for concessional tax available to registered dealers-Allegations that the Company had falsely issued Form and claimed reduced rates of tax from sellers-Penalty proceedings initiated under S. 7- (2)(ii) of the APGST Ac/ Assistant Commissioner (Commercial Taxes) confirmed additional tax and • penalty---During pendency of appeals before Deputy Commissioner (Appeals) •
Authorities it was built on
Where later benches applied it
- 2022 Nemai Chandra Kumar (d) Thr. Lrs. & Ors v. Mani Square Ltd. & Ors
- 2022 Punjab National Bank v. Union of India & Ors.
- 2017 The State of Haryanaand Others v. Hindustan Construction Company Ltd.
Of those, 3 referred to
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