Supreme Court of India
Vasavadatta Cements Etc. v. State of Karnataka and Another
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
Sales Tax-Section 5(3- ) of Kamataka Sales Tax Act 1957-Cement sold in Containers-Packing material exigible to tOJ.-Provisions similar to Sec- tion 6- of the Andhra Pradesh General Sales Tax Act 1957-!nterpreta tion-Sales Tax liability in such cases depends upon the facts of each case and intention of the pmties. The appellants are the manufacturers of cement and they supply cement either packed in plastic bags/gunny bags or loose to bulk con sumers. They enjoyed the deduction in respect of packing charges from the taxable turnover. After the introduction of Sub-section (3- ) in Section 5
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