Supreme Court of India
Bhai Jaspal Singh and Anr. v. Assistant Commissioner of Commercial Taxes 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.
2 Supreme Court benches have cited this judgment.
From the headnote
Sa/es Tax: c West Bengal Sa/es Tax Act, 1954 - s.4AA - Exemption Notification no. 1428- . T. dated 26-5-1994 - Notification providing for exemption from tax on sale of fruit juices and concentrates manufactured in small scale industrial units where "investment" in plant and machinery of such units did not exceed Rs.5 lakhs - Whether expression "investment" to be understood as investment made by a small scale industrial unit after depreciation on plant and machinery - Held: "Investment" must be understood according to its common business and commercial usage - Expression "investment" not
Authorities it was built on
Where later benches applied it
- 2025 Jaykishor Chaturvedi & Etc. v. Securities and Exchange Board of India
- 2014 M/s. Hyder Consulting (uk) Ltd. v. Governor, State of Orissa through Chief Engineer
Of those, 2 referred to
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