Supreme Court of India
Tata Motors Limited v. Central Sales Tax Appellate Authority & Others
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
Central Sales Tax Act, 1956 – s.22(1B) – Finance Act, 2010 – Sales effected through RSO, Vijayawada w.r.t vehicle s/buses sold to APSRTC were in the nature of inter-state sale – Appe llant was thus liable to pay central sales tax to the State of Jhar khand however, treating the sale as stock transfer, it paid the tax o n the aforesaid transaction to the State of Andhra Pradesh which is not leviable by it – Central Sales Tax Appellate Authority though f ound the transaction to be in the nature of inter-state sale but, passed no further consequential order directing to adjust the amount of tax
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- 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.