Supreme Court of India
Annapurna Carbon Industries Co. v. State of Andhra Pradesh
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.
3 Supreme Court benches have cited this judgment.
From the headnote
Andlira Pradesh General Sales Tax Act, 1967. Schedule I, Entry 4-Arc Carbons. if fall under entry. · Entry 4 of the I Schedule of the Andhra Pradesh General Sales Tax Act, 1957, reads: Cinematographic equipment including ... parts and accessories required for use therewith. On the question whether Arc Carbons, known as 'Cinama Arc Carbons' manufactured by the appellant fall under the entry and their sales were, there~ fore, rightly subjected to sales tax. fIELD : The meaning of an entry can only be satisfactorily determined in the light of the language of the entry itself considered in the
Where later benches applied it
- 2019 Cto, Anti Evasion, Circle Iii, Rajasthan, Jaipur v. M/s Prasoon Enterprises, Jaipur
- 2014 State of Punjab & Ors. v. Nokia India Pvt. Ltd.
- 2024 M/s Bharti Airtel Ltd. v. The Commissioner of Central Excise, Pune
Of those, 2 relied on · 1 referred to
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.