Supreme Court of India
Supreme Paper Mills Ltd. v. Asstt. Commnr. Commercial Taxes Calcutta & 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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We are of the considered opinion that the appellant would not in any manner be prejudiced due to issuance of the aforesaid show cause notice.
Judgment, page 11
From the headnote
Bengal Finance (Sales Tax) Act, 1941 - s. 11 (2) - Show-cause notice - Issuance of - Furnishing of incorrect statement of turnover/incorrect particulars of sales by assessee - Show cause notice issued proposing to re-open . deemed assessment for the period - Challenge to, by . assessee on the ground that time period of 15 days not given and reasons justifying the issuance of notice not given - On appeal, held: Show cause notice is issued to the dealer when Commissioner is satisfied that the dealer has furnished incorrect statement of his turnover or incorrect particulars of his sales in the
Where later benches applied it
Of those, 1 referred to
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