Supreme Court of India
M/s Kumar Motors, Bareilly v. Commissioner of Sales Tax, U.P. Lucknow
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
U.P. Sales Tax Act, 1948-ss. 2 (e-1) and 3-AAAA-Purchase tax-Sale of Auto Rickshaw after mounting the body on the chasis thereof-Liability to purchase tax-Held: Sales made by the assessee of chasis with mounted body would be a selling product which is in different condition from the chasis or the body and hence liable to purchase tax-U.P. Sales Tax Rules, 1948-r. l 2- . Interpretation of Statutes-Provisions of statutes-Interpretation of- Held: While interpreting provisions of a statute, Court is required to give a literal meaning to the expression used by legislature. Taxing
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