Supreme Court of India
20th Century Finance Corporation Ltd. and Anr. v. State of Maharashtra
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.
4 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that the impugned provisions of the Tamil Nadu Act and Kamataka Act also cannot be sustained.
Judgment, page 62
From the headnote
Sales Tax Maharashtra Sales Tax on the Transfer of the Right to Use Any Goods for Any purpose Act, 1985 (18 of 1985)-S.2(10) Explain, Ss.3 and 8- : Constitutionality of Expln to S.2(10)-Read down to the effect that it would not be applicable if the deeme,f sale is: (i) an outside; (ii) a sale in course of import or export; (iii) an inter-State sale. Transfer of right to use any goods/or any purpose-Taxable event and situs of-In absence of a legal fiction created by the appropriate legislature contemplating otherwise, situs of such sale, held, would be the place where the property in goods
Where later benches applied it
- 2011 Afjal Imam v. State of Bihar and Ors.
- 2019 Great Eastern Shipping Co. Ltd. v. State of Karnataka & Ors.
- 2024 M/s. K.P. Mozika v. Oil and Natural Gas Corporation Ltd. and Ors
- 2021 Dr. Jaishri Laxmanrao Patil v. The Chief Minister & Ors.
Of those, 1 relied on · 1 followed · 2 referred to
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