Supreme Court of India
M/s. K. Damodarasamy Naidu and Bros. Etc. Etc. v. The State of Tamil Nadu and Anr. Etc. Etc.
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.
2 Supreme Court benches have cited this judgment.
From the headnote
Constitution of India/Constitution (Forty-Sixth Amendment) Act, 1982: Anicle 366 Clause (29A)-Supply of food and drinks by Hotels and Restaurants-Sales Tax-Levy of-Held, States entitled to Levy Tax on the supply of food and drink-No necessity to split the food charges from service charges for levy of tax-Tamil Nadu General Sales Tax Act, 1959---Bombay Sales Tax Act, 1959---U.P. Sales Tax Act, 1948. Anide 366 Clause (29A)/S.6-Supply of food and drinks-Sales Tax-Levy of-No enabling provision in State enactments in State of Maharashtra and in S(ate of Uttar Pradesh prior to 2.2.1983-Effect
Where later benches applied it
- 2021 Union of India v. Rajendra N. Shah and Another
- 2025 State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others
Of those, 1 relied on · 1 referred to
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