Supreme Court of India
Neha Enterprises v. Commissioner, Commercial Tax, Lucknow, Uttar Pradesh
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 Matter pertains to disallowance of the input tax credit claimed by the dealer. Whether the assessing officer correctly held that the dealer is not entitled to input tax credit for the purchase tax paid by him on the sales turnover made in favour of the manufacturer- exporter. Headnotes† Uttar Pradesh Value Added Tax Act, 2008 – s.7(c) and s.13(7) – The appellant-dealer claimed an input tax credit amounting to Rs. 6,42,260/- – The assessing officer, at the first instance, allowed input tax to the extent of Rs. 6,42,260/- – Subsequently, the assessing officer vide order
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.