Supreme Court of India
Indian Cement and Ors. v. State of Andhra Pradesh and 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.
1 Supreme Court bench has cited this judgment.
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. .. The policy of the law in this respect is that in case the rate tl of local sales tax be less than 10 per cent, in such an event c the dealer, if the case does not fall within section 8( 1) of the Act, should pay central sales tax at the rate o{ 10 per cent.
Judgment, page 17
From the headnote
Andhra Pradesh General Sales Tax Act, 1957-Central Sales Tax Act, 1956--Challenge to validity of notifications issued under sub-section (I) of section 9 and sub-section (5) of section 8-Respective/y-Of-As hit by provisions of Part Xlll of the Constitution. y. c - The State of Andhra Pradesh in exercise of powers conferred nnder sub-section (I) 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
Authorities it was built on
Where later benches applied it
Of those, 1 referred to
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