Supreme Court of India
State of Mysore v. Yaddalam Lakshminarasimhaiah Setty and Sons
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.
3 Supreme Court benches have cited this judgment.
What the Court ordered
For the foregoing reasons we hold, though for different rea sons, that the order of the High Court is correct.
Judgment, page 6
From the headnote
Though s. 6 of the Central Act is the charging section the liability to pay tax is subject to the other provisions in the Act. Section 8(2) provides that tax shall be calculated at the same rates and in the same manner as would have been done if the sale bad in fact, taken place inside the appropriate State, and s. 9 proyides that, under the Central Act, tax shall be levied in the same manner as the tax on the sale or purchase of goods, under the general sales tax law of the State is assessed, paid and collected. The word "levied" means "impooed" and since s. 5(3) (a) of the Mysore Sales Tax
Where later benches applied it
- 1995 Mis Hind Wire Industries Ltd. v. The Commissioner of Income Tax, West Bengal-v
- 1977 Deputy Commissioner of Commercial Taxes v. H. R. Sri Ramulu
- 1974 International Cotton Corpn. (p) Ltd, v. Commercial Tax Officer, Hubli & Ors.
Of those, 3 mentioned
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