Supreme Court of India
The Associated Cement Companies Ltd. v. Government of Andhra Pradesh and Anr.
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.
What the Court ordered
For the reasons stated above. we do not find any merit in the appeal and dismiss the same leaving the parties to bear their own costs.
Judgment, page 20
From the headnote
Y' Andhra Pradesh General Sales Tax Act with Amendments; Section 6- and Entries 18 & 19 of the first Schedule/Constitution of India, 1950; Article 14: c Levy of sales tax on cement and its packing material-Differential rate of sales tax introduced by way of aniendment made in Entry 18 of the first schedule to the Act-Constitutionality-Challenge 10--Upheld by High Court- " On appeal, held: Taxable turnover under clause (a) of Entry 18 includes the value of the cement and the packing material while it is only the value of cement included under clause (b)-Thus, turnove~ basis under these clauses
Authorities it was built on
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.