Supreme Court of India
State of Punjab & Ors. v. Trishala Alloys Pvt. Ltd.
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
Issue for Consideration Whether the State could amend the Punjab Value Added Tax Rules, 2005 to provide that the input tax credit (ITC) already earned on goods kept in stock could be availed at a reduced rate as the rate of tax on the goods stood reduced in the interregnum when there was no enabling provision in the parent statute i.e., the Punjab Value Added Tax Act, 2005. Headnotes† Punjab Value Added Tax Act, 2005 (“Punjab VAT Act”) – First proviso to s.13(1) – Amended with effect from 01.04.2014 – Punjab Value Added Tax Rules, 2005 (“Punjab VAT Rules”) – Rule 21(8) introduced and Schedule
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