Supreme Court of India
Assistant Commercial Taxes Officer v. M/s. Bajaj Electricals Ltd.
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
t Rajasthan Sales Tax Act, 1994- s.78(5)- Penalty.under - Incomplete/blank declaration Form ST 1 BA, signed by the consignee accompanying goods in movement - Held: c Amounts to contravention of s. 78(2) - Penalty imposable under s. 78(5) - The amendment made in s. 78(5) by which expression " person in-charge of the goods" under the old s. 78(5) was substituted by the words "the owner of the goods or a person authorized in writing by such owner or person in- 0 charge of the goods" was c!arificatory in nature - Rajasthan y Sales Tax Rules, 1995 - Rule 53. ' The case of department was that on
Authorities it was built on
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.