Supreme Court of India
M/s. Geo Miller and Co. Pvt. Ltd. and Ors. v. State of M.P. and Ors.
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.
From the headnote
Constitution of India-Articles 301, 304 (b) and 366 (29- ); Entries 52 and 54 of List 11 to Seventh Schedule-M P. Enlly Tax Act, 1976- Sections 2 (2) and 3 (1) (b)-Levy of Enlly Tax on goods brought ji·om another State for use in works contract-Constitutional validity of-Held, the Act is constitutionally valid-The Act is compensato1y in nature and does not impede ji-ee flow of trade, commerce and intercourse-Act specifically excludes 'execution of works contract' ji-0111 the definition of 'sale'-M P. Sales Tax Act, 1958. Appellants-assessees are carrying on business of execution of works
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