Supreme Court of India
Dmai
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 are of the opinion that the High court was fully justified in applying the decision in Hindustan Sugar Mills Ltd. to the present case and denying the benefit of deduction of freight charges from the controlled price to arrive at the turnover of the assessee for the purpose of the Central sales Tax Act.
Judgment, page 8
From the headnote
ACT: Central sales Tax Act, 1956/Tamil Nadu General sales Tax Act, 1956/Tamil Nadu General sales Tax Rules, 1959: Sections 2 (h) and (j)/ Sections 2(p) , (g) and 3(1) Rule 6 - sales Tax- Assessment of - Taxable turn over - Computation of- Freight charges, packing charges and excise duty on packing materials- whether includible in sale price for purpose of both Central sales Tax and Tamil Nadu sales Tax. HEADNOTE: The appellants-assessees in the first set of appeals were selling agents of appellants in the second set of appeals.
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- 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.