Supreme Court of India
M/s Supra Marketing Agencies v. Commercial Tax Officer, Hyderabad 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
Andhra Pradesh General Sales Tax Act, 1957/Central Sales Tax, 1956-. Sales Tax-Direction from Revenue-To Corporation seeking services /rvm c assessee-dealer-To deduct sales tax at source on the payments made by it to the assessee-dealer-Due to some dispute regarding amounts payable to the assessee, only part of the sales tax deducted at· source deposited by t, Corporation to the Revenue-Revenue demanding balance amount from the assessee-Demand challenged in Writ Petition-Dismissed-On appeal, held: It is the Corporation and not the assessee who is required to deposit the tax-Since the tax had
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