Supreme Court of India

M/s. United Riceland Ltd. v. State of Haryana and Anr.

Neutral citation
Reported as [2011] 1 S.C.R. 186
Bench D.K. Jain and Anil R. Dave JJ.
Decided 7 January 2011

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

Haryana General Sa/es Tax Act, 1973: s.9(1)(b) - 'r Exemption under - Assessment year 1990-91 - Held: The c benefit of the exemption contained in s. 9(1 )(b) is available to the dealer only upto 15th October, 1990 i.e. the date when Ordinance no. 2 of 1990, deleting s. 9 was promulgated - The dealer would not be liable to pay purchase tax on the purchase of paddy made by them upto 15th October, 1990 - Haryana General Sales Tax (Second Amendment) Ordinance no.2 of 1990. >- Constitution of India, 1950: Articles 367(2) and 213(2) - Held: An ordinance promulgated by the President or the Governor

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