Supreme Court of India
M/s. American Remedies Pvt. Ltd. and Anr. v. Govt. of Andhra Pradesh and Anr.
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.
From the headnote
Andhra Pradesh General Sales Tax Act, 1957 : First Schedule-Entry 37-As amended by Amendment Act of 1996. Sales Tax-:-Demand made for difference of sales tax arising as a result of amendment of Entry 37-Challenge by assessee-Held amendment was in • exercise of the legislative powers of the State-Validity of amendment not questioned-Grievance of assessee that demand for differential tax could not have been made held wholly mis-conceived-Assessee is liable to pay tax-Whether he has collected it from consunier or not is of no consequence. Collector of Central Excise v. New Tobacco Co. Etc. Etc.,
Authorities it was built on
Where later benches applied it
Of those, 1 mentioned
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- 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.