Supreme Court of India
M/s. Imagic Creative Pvt. Ltd. v. The Commissioner of Commercial Taxes & Ors.
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.
4 Supreme Court benches have cited this judgment.
From the headnote
Kamataka Value Added Tax Act, 2003 - Value added tax - Levy of- On the value of entire sale including the creation of concept whereon service tax already paid - Propriety of - c Held: In the instant case Value Added Tax is not payable on the value of the entire sale, irrespective of the element of service - Service tax and Value Added Tax being mutually exclusive, have to be made applicable having regard to the respective parameters of service tax and sales tax as envisaged in a composite contract - Where application of Parliamentary and a Legislative Act comes up for consideration, endeavour
Where later benches applied it
- 2025 State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others
- 2024 M/s. K.P. Mozika v. Oil and Natural Gas Corporation Ltd. and Ors
- 2022 M/s. Total Environment Building Systems Pvt. Ltd v. The Deputy Commissioner of Commercial Taxes & Ors
- 2015 Yogendra Kumar Jaiswal Etc. v. State of Bihar & Ors.
Of those, 4 referred to
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