Supreme Court of India
Commissioner of Sales Tax, Madhya Pradesh, Indore v. Madhya Pradesh Electricity Board, Jabalpur
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.
From the headnote
Electricity Supply Act, 1948, s. 18-Supply of Electricity under Supplier whether a 'dealer' within the meaning of s. 2(d) of .P. & Bearar Sales Tax Act 21 of 1947 and s. 2(d) of Madhya Pradesh General Sales Tax Act 2 of 1959-Electricity whether 'goods'-Supply of steam by Electricity Board-Nature of transaction-Whether works contract. The ·assessee-Electricity Board constituted under the Electricity Sup ply Act, 1948, supplied and. distributed electric energy within the State of Madhya Pradesh. In the assessment years in question the Electricity Board sold, supplied and disfributed electric
Where later benches applied it
- 2023 K. C. Ninan v. Kerala State Electricity Board & Ors.
- 2009 Karnataka Power Transmission Corpn. & Anr. v. Ashok Iron Works Pvt. Ltd.
Of those, 2 referred to
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