Supreme Court of India
Kail Ltd. (formerly Kitchen Appliances- India Ltd.) v. State of Kerala Represented Thrgh. Jt. Commr. (law)
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 foregoing discussion, we are of the opinion that the tax invoking Section 5(2) of the KGST Act was rightly levied on the appellant-Company for the relevant period as it is proved beyond reasonable doubt that the appellant-Company is the brand name holder of "Sansui".
Judgment, page 11
From the headnote
Kera/a General Sales Tax Act, 1963 - s.5(2) - Levy of tax on sale of goods - Sale of home appliances by appellant company under brand name 'S' - Appellant company purchased products from company 'V', holding company which brings the goods to the State on stock transfer and sell entire goods to its subsidiary, appellant company - Claim of second sale exemption by appellant - Case of the appellant-Company that it is not the holder of the brand name 'S' - Assessing authority held that appellant company is the brand name holder of 'S' and thus, turnover of items sold under 'S' brand name to be
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