Supreme Court of India
Assistant Commissioner (intelligence) v. M/s. Nandanam Construction Company
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
Sales Tax: Andhra Pradesh General Sales Tax Act, 1957-Section 6- (ii)(a)-Purchase Tax-Levy of---Purchase of raw materials from un registered dealers for constrnction of buildings-imposition of purchase ta:c-Validity of-Held, Section 6- (ii)(a) of the Act is applicable to goods consumed for manufacture of goods for sale or otherwise-Raw materials consumed for constrnction of buildings covered-Thus, liable to tax. Words and Phrases : "Otherwise''-Meaning and Interpretation of in context of Section 6- (ii)(a) of Andhra Pradesh General Sales Tax Act, 1957. Respondents, engaged in building of
Where later benches applied it
Of those, 1 mentioned
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