Supreme Court of India
Baby Varghese 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.
What the Court ordered
We are of the view that the intention of F the legislature was to retain the old entry as such but an inadvertent omission of the word "and" was occurred while recasting the schedule.
Judgment, page 5
From the headnote
Kera/a General Sales Tax Act, 1963 - s. 5A, First Sched- ule Entry 83 - Aluminium scrap and old utensils and vessels - Purchase turnover of- Held: Is taxable under Entry 83 since c the assessee deals in metal scrap - It purchases old alu- minium vessels which are pressed to convert the same as scrap - Order of tribunal that Entry 5 dealing in aluminium household utensils is attracted cannot be upheld - Tribunal erred in construing the relevant 'Entry' - However, matter re- mitted to Assessing Authority for consideration of the ques- ..,,. tion if sales tax has been paid on the article or not
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