Supreme Court of India
M/s Shanti Fragrances v. Union of India 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.
1 Supreme Court bench has cited this judgment.
From the headnote
Tax/Taxation: Delhi Sales Tax Act, 1975 - U.P. Trade J:ax Act, 1948.- Tamil Nadu General Sales Tax Act, 1959 - Pan masala containing tobacco and Gutka - Exigibility to sales tax - Under the 1975 Act, 1948 Act and 1959 Act - Conflicting views - Held: Jn view of the conflict between the *Kothari Products line of judgments and the **Agra Belting Works line of judgments, together with the said challenge ·insofar as the doctrine of precedent qua this Court, appropriate Bench to be constituted in order to decide as to whether the *Kothari Products line or the **Agra Belting Works line is correct in
Authorities it was built on
- 2014 Commissioner of Income Tax (central)-1, New Delhi v. Vatika Township Private Limited
- 1975 Sabhajit Tewary v. Union of India & Ors.
- 1989 Union of India & Anr. v. Raghubir Singh (dead) by Lrs. Etc.
- 2013 M/s Tata Sky Ltd. v. State of M.P. and Others
- 1987 Commissioner, Sales Tax, U.P. v. Agra Belting Works, Agra
Where later benches applied it
Of those, 1 referred to
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