Supreme Court of India
State of Uttar Pradesh and Anr. Etc. Etc. v. Union of India 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.
1 Supreme Court bench has cited this judgment.
From the headnote
U.P. Trade Tax Act, 1948-Section 2(aa), (c), (d), (h) and section 3, 3- (as amended by U.P. Act 31of1995)-Rentals collected by Department of Telecommunication (DoT) from subscribers of telephone-Assessibility to tax- Held, rentals assessable to tax since DoT is dealer as defined in Section 2(c), it collects rentals for supply of transfer of use of telephone connection which is a service, supply of telephone satisfies the requirement of transfer the right to use the goods within the meaning of sale in Section 2(h) and it also receives consideration-Constitution of India, 1950-Article 366
Where later benches applied it
Of those, 1 referred to
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