Supreme Court of India
K.G. Khosla & Co. v. Deputy Commissioner of Commercial Taxes
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.
2 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that the sales took place in the course of import of goods within s. 5(2) of the Act, and are, therefore, exempt from taxation.
Judgment, page 7
Where later benches applied it
- 2016 Commissioner, Delhi Value Added Tax v. M/s. Abb Ltd.
- 2010 The Indure Ltd. and Another v. Commercial Tax Officer and Ors.
Of those, 1 followed · 1 referred to
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