Supreme Court of India
M/s. Padinjarekara Agencies Limited 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.
1 Supreme Court bench has cited this judgment.
From the headnote
Kera/a General Sales Tax Act, 1963; Exemption Notification No. SRO 1003191 as replaced by Notification SRO , No.1727193: Exemption Notification - Centrifuged latex and field latex - Exigibility to Sales Tax and applicability of Notification - Held: Exigibility to tax is different from concept of concession/ exemption - Rules of interpretation applicable to classification of items in a taxing statute differ in appropriate cases from b terms and conditions of an Exemption Notification - Exemption Notification has to be interpreted on its own terms - In the instant case, High Court while denying
Where later benches applied it
Of those, 1 mentioned
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.