Supreme Court of India
State of Punjab v. M/s. Associated Hotels of India Ltd.
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
S11les-rt1.t-Sale and contract of 'ork and serl'ice-Distinction nnd fC'SIS, The respondent-company was running the business of a hotelier and was registered as a dealer under the Punjab General Sales Tax Act 1948. lt applied for a declaration that it was not liable to sales-tax in 'respect of meals served to the guests staying in the hotel on the grounds that : (1) the hotel receives guests primarily for the purpose of lodging;. (2) when so receil"zd the management provides him with a number of ameni ties including· meals at fixed hours, incidental to such lodging and with a view to render
Where later benches applied it
- 2014 M/s. Kone Elevator India Pvt. Ltd. v. State of Tamil Nadu and Ors.
- 2013 M/s. Larsen & Toubro Limited & Anr. v. State of Karnataka & Anr.
Of those, 2 referred to
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