Supreme Court of India
M/s. Peeka Y Re-rolling Mills (p) Ltd. v. The Assistant Commissioner 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.
2 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the opinion that the Division Bench erroneously distinguished the Shanmuga 's case (supra) from the present circumstances.
Judgment, page 16
From the headnote
Kera/a General Sales Tax Act, 1963: Sections 5, 5A and 10. Sales tax-Single-stage tax-AYs 1995-96 to 1999-2000- Declared c goods-Levy on sale or purchase of goods-Exemption notification-Levy and collection-Distinction between-Assessee, a registered dealer under the State Act, carried on the business of steel re-rolling mills-The raw material used by the assessee in the production of bars and rods was steel ingots, which the assessee either manufactured or purchased from other manufacturers from within or outside the State- Purchase of steel ingots effected by the assessee within the State
Authorities it was built on
Where later benches applied it
- 2025 C.T. Kochouseph v. State of Kerala and Another Etc.
- 2017 Union of Jndia & Ors. v. Bengal Shrachi Housing Development Limited &anr.
Of those, 2 referred to
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