Supreme Court of India
The Additional Commissioner of Commercial Taxes, Bangalore v. Ayili Stone Industries Etc. Etc.
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
In view of the aforesaid, we allow the appeals, set aside the orders passed by the High Court and all the authorities and remit the matter to the Assessing Officer to re-adjudicate the matter keeping in view the observations made hereinabove.
Judgment, page 20
From the headnote
Karnataka Sales Tax Act, 1957 - Second schedule [Part S, Entry 17 (i) and Part T, Entry 8 ]; and ss. 5, 6B - Exemption from sales tax - Polished and unpolished granite stones and Tiles - Assessing authority allowed exemption on polished granite stone but later re-opened the assessment - On reassessment, Assessing authority disallowed exemption on ground that polished and unpolished granite stones have separate entries in the Entry 17 (i) of part S of second schedule - Propriety of - Held: There is a distinction between polished granite stone or slabs and tiles - If a polished granite stone is
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