Supreme Court of India
Sterling Foods, A Partnership Firm Represented by its Partner Shri Ramesh Dalpatram v. The State of Karnataka & Anr.
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
Sales tax-Exigibility to tax-Whether shrimps, prawns and lob- sters subjected to processing like cutting of heads and tails, peeling, c ... deveining, cleaning and freezing cease to he the same commodity and becomes a different commodity for the purpose of the section 5(3) of Central Sales Tax Act, 1956 and therefore exigible to Purchase tax )r under section 5(3)(b) read with entry 13a of Third Schedule to the Karnataka Sales Tax Act, 1957 as amended. The appellants are a partnership firm car,rying on business as dealers in shrimps, prawns and lobsters and other sea food products. They are
Where later benches applied it
- 2014 M/s Mamta Surgical Cotton Industries, Rajasthan v. Assistant Commissioner (anti-evasion), Bhilwara, Rajasthan
- 2010 State of Karnataka v. Azad Coach Builders Pvt.ltd. & Anr.
Of those, 2 mentioned
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