Supreme Court of India
Ald Automotive Pvt. Ltd. v. The Commercial Tax Officer Now Upgraded as the Assistant Commissioner (ct) & 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.
What the Court ordered
We are of the opinion that the requirements contained in Rule 6(b)(ii) of the Central Sales Tax (Karnataka) Rules, 1957 are mandatory
Judgment, page 23
From the headnote
Tamil Nadu Value Added Tax Act, 2006: s. 19(11) – Input Tax Credit – Claim of – Entitlement to – On facts, appe llant-assessee claiming input tax credit of the amount of tax paid on the purchases – Appellant could not claim the input tax credit, whe n it filed its return for the assessment year 2007-2008 for want of tax invoices – Appellant filed revised returns on 6.10.2008 claimin g input tax credit on the receipt of the tax invoices from the dealer – Assessing Authority relying on time limit u/s. 19(11) denied the ben efit of input tax credit since it was belated – Writ petition by asses
Authorities it was built on
- 1981 R.K. Garg Etc. Etc. v. Union of India & Ors. Etc.
- 2016 Jayam & Co. v. Assistant Commissioner & Anr.
- 1986 Surinder Singh v. Central Government & Ors.
- 1992 Godrej & Boyce Mfg. Co. Pvt. Ltd. and Ors. Etc. Etc. v. Commissioner of Sales Tax and Ors. Etc. Etc.
- 2002 Kailash Chandra and Anr v. Mukundi Lal and Ors.
- 2007 Commissioner of Central Excise, Madras v. M/s. Home Ash Ok Leyland Ltd.
Where later benches applied it
Of those, 1 referred to
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