Supreme Court of India
Alwaye Agencies v. Dy. Commissioner of Agricultural Income-tax and Sales Tax, Ernakulam
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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
In the result, we find that there is no merit in the appeal and the appeal must stand dismissed with costs.
Judgment, page 9
From the headnote
Kera/a General Sales Tax Act-Whether the assessee appointed as distributor by a manufacturing company under an agreement to effect sale of its product is an agent under the agreement or a purchaser from the company and liable to tax-Under. c This appeal arose out of a case under the Kerala General Sales Tax Act. The assessee firm (assessee) had been appointed as distributor by the Travancore Cochin Chemicals Ltd. (the "said company") to effect sale of their product under an agreement. In the assessment of the assessee firm for the period 1967-68 under the Kerala General Sales Tax Act, final
Where later benches applied it
Of those, 1 referred to
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