Supreme Court of India
State of Tamil Nadu v. Sri Srinivasa Sales Circulation
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
For the reasons assigned by the High Court and submitted that the transactions involved in the scheme of the assessee are not liable to tax as Sales Tax under Section 3(i) of the Act.
Judgment, page 7
Where later benches applied it
Of those, 1 relied on
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