Supreme Court of India
K. Arumugam v. Union of India & Others Etc.
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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
In view of the above discussion, the appeals filed by the appellants- assessees are liable to be allowed and are allowed by setting aside the impugned judgments of the High Courts of Sikkim and Kerala.
Judgment, page 17
From the headnote
Issue for Consideration Appellant-assessees purchased Kerala State Lotteries from the District Lottery Offices and other States’ lotteries in bulk from registered promoters at a discounted rate. The appellant subsequently sold them to retailers on an outright sale basis. Whether the activity of the appellants-assessees would attract service tax within the scope and ambit of Section 65(19)(ii) read with Section 65(105)(zzb) of the Finance Act, 1994. Headnotes† Finance Act, 1994 – s.65(19)(ii) r/w. s.65(105)(zzb) – Appellant was directed by the Superintendent of Central Excise, Service Tax
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Where later benches applied it
Of those, 1 relied on
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