Supreme Court of India
Deputy Commissioner of Sales Tax Etc. Etc. v. Aysha Hosiery Factory (p) Ltd. Etc. Etc.
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 hold that the provisions of Act 20 of 1978 are inapplicable to a situation, where inter-State sales are to be taxed E under section 8 or section 8(2A) or section 8(5) of the Central Sales Tax Act.
Judgment, page 10
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.