Supreme Court of India
Mis Black Diamond Beverages and Anr. v. The Commercial Tax Officer, Central Section, Assessment Wing Calcutta 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.
5 Supreme Court benches have cited this judgment.
From the headnote
Sales Tax: West Bengal Sales Tax Act, 1954: Section 2(d)-"Freight or delivery charges"-Whether included within the definition of "Sale price"-Held, Yes-Bengal Finance (Sales Tax) Act, 1941-Section 2(h)-Rajasthan Sales Tax Act, 1954-Section 2(p). Words & Phrases : "Sale price"-Meaning of in the context of Section 2(d) of West Bengal Sales Tax Act, 1954. Section 2(d) of the West Bengal Sales Tax Act, 1954 defines "Sales price". dispute arose as to whether the "freight or delivery charges" are to be treated as included within the words "money co11sideration" in Section 2(d) of the Act. The case
Where later benches applied it
- 2022 Competition Commission of India v. State of Mizoram & Ors.
- 2021 Dr. Jaishri Laxmanrao Patil v. The Chief Minister & Ors.
- 2020 Anuj Jain Interim Resolution Professional for Jaypee Infratech Limited v. Axis Bank Limited Etc. Etc.
- 2018 K. Lakshminarayanan v. Union of India & Anr.
- 2014 Godrej & Boyce Mfg. Co. Ltd. & Anr. v. The State of Maharashtra & Ors.
Of those, 5 referred to
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