Supreme Court of India
Deputy Commissioner of Sales Tax (law) v. N. Kannan Nair & Ors.
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
Kera/a General Sales Tax Act, 1963-Section 5A( l)(a)-P. W. . ) contractor-Undertakes contract for repair of roads-Materials like - sand, bricks etc. used by assessee---,Whether assessable to purchase tax. The respondent-assessee a P.W. . contr.actor had undertaken certain contract works on behalf of the Public Works Department for .repair of roads. The assessee was assessed on the purchased turnover of sand, bricks etc. which were used for the execution of the work. The assess· ment was upheld by the Appellate As!iistant Commissioner. c In the second appeal preferred by the assessee the
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