Supreme Court of India
Commercial Taxes Officer, Jodhpur v. M/s. Vishnu Metals
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
Rajasthan Sales Tax Act, 1954; Section 4(2)/Sales Tax New Incentive Scheme for Industries, 1989; Clause 26: Assessee manufacture steel sheets-Claiming exemption from payment of sales tax in terms of Sales Tax Incentive Scheme on ground of increase in production-Taking into account job-work undertaken-Job work-Nature of-Eligibility for the purpose of claiming exemption -Held: Tax exemption as provided under the Incentive Scheme requires actual production of the unit/goods in question-Both the Rajasthan Tax Board and the High Court erred in proceeding on the basis of presumption, that the job
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