Supreme Court of India

Kurapati Venkatasatyanarayana & Others v. The State of Andhra Pradesh

Neutral citation
Reported as [1970] 1 S.C.R. 743
Bench J.C. Shah J.
Decided 1 August 1969

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.

What the Court ordered

We hold that the appellant should be granted a declaration that the order of assessment made by the Deputy Com­ mercial Tax Officer for the year 1949-50 is invalid to the extent that the levy of sales tax is made on sales relating to goods which were delivered for the purpose of consumption outside the State for the period from January 26, 1950 to March 31,' 1950.

Judgment, page 10

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