Supreme Court of India
C.K. Jidheesh v. Union of India 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.
3 Supreme Court benches have cited this judgment.
From the headnote
Finance Act, 1994-'Section 67 (as amended by Act 14 of 2001) Photography service-Taxation of-On the gross amount charged by service provider-Writ Petition challenging the taxation as arbitrary and discriminatory-Plea of serVice provider to bifurcate the receipts into element of goods and element of service and charge tax only in respect of service Held: Taxation on gross amount justified-The receipts are not bifurcable The contracts in question entered into by service providers are contracts pure and simple..,-There is no discrimination-Constitution of Jndia,1950- Articles 14 and 19(/)(g).
Where later benches applied it
- 2015 State of Karnataka v. M/s Pro Lab & Ors. Etc.
- 2014 M/s. Kone Elevator India Pvt. Ltd. v. State of Tamil Nadu and Ors.
- 2006 Bharat Sanchar Nigam Ltd. and Anr. v. Union of India and Ors.
Of those, 1 relied on · 2 mentioned
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