Sumer Builders Pvt. Ltd. V/s. Narendra Garani6; and (vi) Jogendra Sinhji Vijay Singhji v. State of Gujarat & Ors.7 2
5 SCC 533Reported decision2017#14247 most cited
7
judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2013 to 2019.