Supreme Court of India
M/s Craft Interiors (p) Ltd. v. The Joint Commissioner of Commercial Taxes (intelligence) & Anr.
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 Rules, 1957: r. 6(4)(m)(i) r/w. Explanation to r. 6(4) – Constitutional validity of – Whether the rule ovesteps the substantive/charging provision i.e. s.5B of the Sales Tax Act – Held: Rule 6(4)(m)(i) and s.5B of the Act operate in different fields – Section 5B is cha rging provision while r. 6(4)(m)(i) is a provision for deduction f rom tax – Rule 6(4)(m)(i) r/w. Explanation III is in clear consona nce with the charging provision i.e. s. 5B – In the present case elig ibility of the assessee u/r. 6(4) is a clear question of fact whic h has to be determined in the
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.