Supreme Court of India
M/s. India Meters Ltd. v. State of Tamil Nadu
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
Sales tax - Freight and insurance charges incurred by the dealer - Levy of Sales tax on - Held: Freight and insurance charges incurred by the dealer form part of the sale price - Therefore, ·the same would fall within scope of 'turnover' and sales tax is leviable on it - Tamil Nadu General Sales Tax Act, 1959 - ss. 2(n) and (r) - Tamil Nadu General Sales Tax Rules, 1959 - r. 6 (c) - Central Sales Tax Act, 1956. Words and Phrases - 'Sale' and 'Turnover' - Meaning of, in the context of ss. 2(n} and (r) respectively of Tamil Nadu General Sales Tax Act, 1959. The appellant-assessee did not
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