Supreme Court of India
Steel Authority of India v. State of Orissa
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.
What the Court ordered
In the result, the appeal is allowed and the judgment and order under appeal is set aside.
Judgment, page 13
From the headnote
SALES TAX: Orissa Sales Tax Act 1947-Section 13-AA-Provisions amended after High Court stmck down previous Section 13-AA-4% deduction at source towards sales tax-On Payments made to contractors carrying out works contracts involving trans/ er of property and goods-Appellant made no deduc tion in respect of illter-State sales, outside sales and import sales-Show cause notices issued and penalty imposed-On challenge High Court held, S.13-AA not ultra vires the Constitution-On appeal Held, sales tax may not be payable for trans/ er of property in the course of inter-State sales, outside sales
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