Supreme Court of India
Malayala Manorama Co. Ltd. v. Asstt. Commissioner, Commercial Taxes & Anr.
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 considered view that the order under 0 challenge requires interference by this Court.
Judgment, page 7
From the headnote
Kera/a General Sales Tax Act, 1963: s.5(3) - Printing of newspaper - Ink purchased for use c in the manufacture/printing of newspapers - Declaration furnished by assessee under Form 18 - Authorities issued notice imposing penalty on the ground that printing newspaper did not amount to manufacture and therefore declaration under Form 18 was not correct - Plea of assessee 0 that s.5(3) was amended on 1.4.2000 and the amended section did not contemplate any manufacturing activity - Held: Material amendment were carried out in s.5(3)- Despite the amendments, the format of Form 18 was not amended
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