Supreme Court of India
Commissioner of Sales Tax, U.P. v. Raj Bharat Das & Bros.
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
Central Sales Tax Act, 1956: s. 2(h)-Packing expenses incurred on putting the goods in deliverable state-Whether could be included in . sale price-Whether exigible to tax. Section 2(h) of the Central Sales Tax Act, 1956 contemplates sale price as the consideration for the sale of any goods, inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of ·or before the delivery thereof, other than cost of freight or delivery and cash discount. 'ftle assessee carried on the business of mining and sale of silica sand. The sales tax authorities sought to levy
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