Supreme Court of India
Tirumala Venkateswara Timber and Bamboo Firm v. Commercial Tax Officer, Rajahmundry
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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that the judgment of the High Court of Andhra Pradesh is right and this appeal must be dismissed.
Judgment, page 7
From the headnote
Andhra Pradesh General Sales Tax Act 6 of 1957, Explanation III to s. 2(1) (n)-Whetlzer ultra vires-Whether enlarges scope of 'safe' to in clude transactions which are not sales-Whether discriminato_r;y. The appellant firm carried on business in Andhra Pradesh and was registerecl as a dealer under the Andhra Pradesh General Sales Tax Act 1957. In its return for the assessment year 1962-63 the firm claimed exemption of certain turnover on the ground that it had sent the goods to its commission agents and under the contract of agency the commission agents were empowered to pay sales-tax and
Where later benches applied it
Of those, 1 referred to
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