Supreme Court of India
Hotel Balaji and Others Etc. Etc. v. State of Andhra Pradesh and Ors. 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.
3 Supreme Court benches have cited this judgment.
What the Court ordered
For the above reasons, we find it difficult to agree with the reasoning of Mukharji, .l, in Goodyear.
Judgment, page 65
From the headnote
Andhra Pradesh General Sales Tax Act, 1957: Section 6- -Levy of tax on turnover relating to purchase of certain goods-Nature of tax-Neither use tax, consumption tax nor consignment tax-Hence valid. Gujarat Sales Tax Act, 1969: Section !SB r/w Rule 42- -Levy of purchase tax-Nanire of tax on purchase price of raw materials and not on manufactured products-Not a tax on consignment-Legislature competent to levy such tax as long as the levy retains the character of tax on sale-Validity of the provision upheld. Uttar Pradesh Sales Tax Act, 1948: Section 3-AAAA--Purchase lax-Levy of-Nature of
Where later benches applied it
- 2025 C.T. Kochouseph v. State of Kerala and Another Etc.
- 2017 The State of Karnataka v. M/s. M. K. Agro Tech. Pvt. Ltd.
- 2015 Yogendra Kumar Jaiswal Etc. v. State of Bihar & Ors.
Of those, 2 relied on · 1 referred to
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