Supreme Court of India
Indian Cements v. State of A.P..
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 view that a clear legislative policy can be found in the provisions of section 8(2)(b) of the Act.
Judgment, page 13
From the headnote
The State of Andhra Pradesh in exercise of powers conferred under sub-section (1) of section 9 of the Andhra Pradesh General Sales Tax Act, 1957, made an order on January 27, 1987, reducing the rate of tax on sale of Cement made to the manufacturing units of Cement products in the State. On the same date, the State of Andhra pradesh made another order in exercise of the powers conferred by sub- section (5) of section 8 of the Central Sales Tax Act, 1956, reducing the tax leviable under the said Act in respect of sales of Cement in the course of the inter-State trade or commerce.
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