Supreme Court of India
M/s. A & G Projects & Technologies Ltd. v. State of Karnataka
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
Central Sales Tax Act, 1956: s.3(a), s.9(1) and its proviso - Inter-state sales - If sales are covered under s.3(a) and the assessee is held not entitled c to exemption under s. 6(2) then the State from which the movement of the goods commenced is 'Appropriate State' entitled to collect tax in respect of goods sold - Question of taxing such sales under the proviso to s.9(1) would not arise - Kamataka Sales Tax Act, 1957. Appellant-Company was engaged in execution of ct electrical works contracts and was registered dealer under the Karnataka Sales Tax Act, 1957 and Central Sales Tax Act, 1956.
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