Supreme Court of India
Rashtriya Audyogik Sanstiian v. Commissioner of Trade Tax, U.P.
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
Accordingly, we set aside the impugned order of the High Court and remit the matter to the High Court so that question of law, if any, which arises in the facts of the case can be fonnulated.
Judgment, page 5
From the headnote
Uttar Pradesh Trade Tax Act, 1948: S. 11-Revisional Jurisdiction- under-Exercise of-Scope-Held, can be exercised only if question of law has arisen. The assessee-appellant successfully challenged the demand raised by Assessing Authority under the Uttar Pradesh Trade Tax Act, 1948, before the Tribunal. Revenue filed revision applications under s.11 of the Act before . the High Court, which was allowed. In appeal to this Court, assessee contended that without formulating any question of la~, the exercise of jurisdiction under s. ll of the Act was impermissible. Respondent contended that though
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