Supreme Court of India
State of Uttar Pradesh & Ors. v. M/s. Vam Organic Chemicals Limited
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
U.P. Trade Tax Act, 1948: ss. 4-8(2) and (4)(ii) proviso - Amendment of c Recognition Certificate - Effective date - Writ petitions challenging show-cause notices issued to assessees for deletion of high speed diesel oil (HSD) from Recognition Certificates, allowed by High Court - HELD: High Court, without examining the nature of the power of Assessing Authority u/s 4- (4)(ii), intervened at the show cause notice stage -Assessing Authority is vested with discretionary power to amend Recognition Certificate for which it has to give the assessee a reasonable opportunity of being heard - It is
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