Supreme Court of India
Haleema Zubair, Tropical Traders v. State of Kerala
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
y . it Kerela General Sales Tax Act, 1963 - ss. 2(viii) and 12 c - Levy of sales tax - Burden of proof - Assessee proprietor . of two concf!]rn - One concern dealer of certain goods and other rendering professional services - Assessment order - Professional income by second concern added to the sales turnover from the bus.iness of first concern, for levy of sales tax - Upheld by tribunal and High Court - Sustainability of - Held: Not sustainable - Sa/es tax is leviable on sale of goods - Profe~sional service rendered does not constitute sale of goods - Assessee produced income tax returns 1
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.