Supreme Court of India
Commissioner, Delhi Value Added Tax v. M/s. Abb Ltd.
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
Central Sales Tax Act, 1956 - ss. 3(a) and 5(2) - Exemption fr01i1 taxation under Delhi Value Added Tax Act, 2004 - Import of goods and their movement from one State to another, by the assessee - Demand made under Delhi Value Added Tax Act -Assessee denied the liability claiming exemption from the tax as the movement of goods was in pursuance of a contract - Demand confirmed by the Assessing Officer, statutory appellate authority as well as the Tribunal, rejecting the claim of the assessee - High Court held that assessee was entitled to exemption - On appeal, held: The movement of goods by
Authorities it was built on
- 1997 The State of Maharashtra v. M/s. Embee Corporation, Bombay
- 1966 K.G. Khosla & Co. v. Deputy Commissioner of Commercial Taxes
- 1973 Binani Bros. (p) Ltd. v. Union of India & Ors.
- 1975 Oil India Ltd. v. The Superintendent of Taxes & Others
- 1976 English Electric Company of India Ltd. v. The Deputy Commercial Tax Officer & Ors.
- 1981 South India Viscose Ltd. v. State of Tamil Nadu
- 1985 The Deputy Commissioner of Agricultural Income Tax & Sales Tax, Ernakulam v. Indian Explosives Ltd.
- 2010 The Indure Ltd. and Another v. Commercial Tax Officer and Ors.
Where later benches applied it
Of those, 1 not applicable
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