Supreme Court of India
State of Andhra Pradesh v. M/s. Kone Elevators (india) Ltd.
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.
2 Supreme Court benches have cited this judgment.
From the headnote
Andhra Pradesh General Sales Tax Act, 1957; Ss. 2(l)(n) & (t), 5F and 5G, Entry 82 of the First Schedule to the Act : Contract for sale and installation of lifts between assessee/seller and customer-levy of sales tax-Deductions towards labour charges-Claim of -Held: Claim of the deductions depends upon the terms/nature of contract True effect of an accretion made pursuant to a contract could be judged from the intention of the parties-Transfer of Property and delivery of possession is the essence of contract for sale but the essence of contract for works is work and labour-Thus, it is
Where later benches applied it
- 2022 M/s. Total Environment Building Systems Pvt. Ltd v. The Deputy Commissioner of Commercial Taxes & Ors
- 2013 M/s. Larsen & Toubro Limited & Anr. v. State of Karnataka & Anr.
Of those, 2 referred to
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.