Supreme Court of India
M?s Hindustan Shipyard Ltd. v. State of Andhra Pradesh
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.
3 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the opinion that the High Court and the Tribunal have not erred in taking the view which they have done.
Judgment, page 23
From the headnote
Sales Tax: .P. General Sales Tax Act, 1957-Sections 2 (n) and (t): Sale or works contract-Distinction of-No straight jacket formula available-Intention of parties to be culled out on an overall reading of the terms and conditions of a contract-Individual recital or inference flowing from any term or condition not to be read in isolation-But an overview of the transaction to be determined-Sale of Goods Act, 1930, Sections 20 to 24. Appellant manufacturing ships for an ascertained price-Plans and specifications for the ships to be provided by the buyer-All materials and components used belong
Authorities it was built on
Where later benches applied it
- 2023 Commissioner of Customs, Central Excise & Service Tax v. M/s Suzlon Energy Ltd.
- 2014 M/s. Kone Elevator India Pvt. Ltd. v. State of Tamil Nadu and Ors.
- 2013 M/s. Larsen & Toubro Limited & Anr. v. State of Karnataka & Anr.
Of those, 3 referred to
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