Supreme Court of India
State of Uttar Pradesh v. M/s. Kores (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.
From the headnote
U.p, Sales Tl!fx Act, 1948, s. 3- , Notification issued under-Rule for con structing words-W/zetlzer carbon paper is taxable as 'Paper'-Whetlzer ribbon is accessof'y or part of typewriter. The Governor of U. P. issued a Notification under Section 3- of the U.P. Sales Tax Act/ 1948, and the Sales Tax Officer (Section IV) Kanpnr, ordered the respondent company to pay tax on the turnover of carbon paper at 6%, and that of ribbon at 10%, as per entry 2 of the Notification.· The respondent challenged the order in a :writ petition before the High Court. contending that carbon paper was not 'paper'
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.