Supreme Court of India
Commissioner of Commercial Taxes & Ors. v. M/s Bajaj Auto Ltd. & Anr.
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
We are of the considered opinion that the amount of surcharge under Section SA of the OST Act is to be levied before deducting the amount of entry tax paid by a dealer.
Judgment, page 13
Authorities it was built on
- 1983 Hoechst Pharmaceuticals Ltd. and Another Etc. v. State of Bihar and Others
- 1975 State of Tamil Nadu v. M. K. Kandaswami Etc. Etc.
- 1983 Ashok Service Centre & Another Etc. v. State of Orissa
- 1971 Commissioner of Income Tax, Kerala v. K. Srinivasan
- 1992 Sarojini Tea Co. (p) Ltd v. Collector of Dibrugarh, Assam and Anr.
- 2004 Associated Cement Companies Ltd. v. State of Bihar and Ors.
- 2004 Lalit Mohan Pandey v. Pooran Singh and Ors.
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