Supreme Court of India
The Commissioner, Commercial Tax, U.P., Lucknow v. S/s Rujhan Studio
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
For the above reasons, we allow the appeal and set aside the impugned judgment and order of the Single Judge of the Allahabad High THE COMMISSIONER, COMMERCIAL TAX, U.P., v.
Judgment, page 9
From the headnote
Uttar Pradesh Value Added Tax Act, 2008: Schedule I Entry 21 – Classification of unstitched suits – Assessee respondent engaged in selling dress material/unstitched suits for women – It purchases textile material in bulk which is cut to the length of a salwar kameez suit for women – The work of sewing, de sign and embroidery is carried out on the neck portion of th e kameez or kurta and the dupatta is subjected to ‘peco’ work and then it is sold as an unstitched suit – As a result of the work which is ca rried out by the respondent in the factory, the material cease s to be textile within the
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