Supreme Court of India

M/s. Electro Optics (p) Ltd. v. State of Tamil Nadu

Neutral citation
Reported as [2016] 3 S.C.R. 500
Bench Shiva Kirti Singh J.
Decided 26 February 2016

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

Tamil Nadu General Sales Tax Act, 1959 - Entry 50, Part of Schedule I, Entry 14, Part of Schedule I - Sale of electronic goods (survey instruments) imported from other countries - Classification of. under Entry 50, Part of Schedule L chargeable @ 3% or Entry 14, Part of Schedule I. chargeable @ 16% - Held: Electronic survey instruments are covered by Entry 14, Part of Schedule. Disposing of the appeals, the Court HELD: 1.1 Part- of the Schedule covers various kinds of goods such as agricultural products, vegetable oils, kerosene, aluminium domestic utensils, raw wool, hosiery goods, gold and

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