Supreme Court of India
M/s Achal Industries v. State of Karnataka
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
Karnataka Sales Tax Act, 1957 – ss.2(u-2) and 6- ( 1) – Turnover tax under s.6- – Basis for levy – Submiss ion for the appellant that the ‘total turnover’ in s.6- (1) is to be read as ‘taxable turnover’ and the determination of the rate of the turnover t ax is to be ascertained on ‘taxable turnover’ – Held: Submi ssion is unsustainable – Except the deductions provided unde r the first proviso to s.6- (1) nothing else is to be deducted from the total turnover as defined under s.2(u-2) for the purpose of levy of turnover tax under s.6- of the Act. Dismissing the appeals, the Court HELD: 1. The
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