Supreme Court of India
Commissioner of Commercial Tax, U.P. v. M/s Oswal Greentech 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.
What the Court ordered
In view of the aforesaid analysis, we find the view expressed by the tribunal which has been concurred by the High Court is absolutely defensible and does not warrant any interference.
Judgment, page 14
From the headnote
U.P. Trade Tax Act, 1948 - ss. 3B and 4B - Recognition certificate - Concessional rate oftax-Assessee holder of recognition certificate as per s. 4B - Purchase of raw material-natural gas at the concessional rate of tax against Form Ill - Manufacture of notified goods-fertilizers out of the purchases of natural gas purchased - Transfer of finished goods outside the State of UP - Imposition of penalty by the Revenue since .. the assessee made stock transfer of the goods in violation of ss. 3B and 4B(2) - In appeal,. tribunal held inf av our of assessee - High Court upheld the said order - On
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