Supreme Court of India
M/s. M.P. Agencies 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
Kerela Value Added Tax Act, 2003 - s. 6 - Levy of tax c - Classification of goods - "Ujala Supreme" and Ujala Stiff and Shine - Appellant distributor for "Ujala Supreme, fabric whitener" and Ujala Stiff and Shine, liquid fabric stiffener which are manufactured by an industrial unit- Levy of tax - Held: Manufacturer-industrial unit purchases central excise duty paid acid violet paste-AVP classifiable under the heading 3204.12.94 and thereafter, the AVP is diluted in water and filled in plastic contqiner and then sold under the brand name of 'Ujala' - Chemical examiner's report is to the effect
Where later benches applied it
Of those, 1 referred to
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