Supreme Court of India
M/s United Spirits Ltd. v. The State of Madhya Pradesh & Ors.
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
Issue for Consideration Did the appellants-manufacturers cause to effect the entry of goods into the local area as required u/s.3(1)(a) r/w ss.2(1)(aa), 2(1)(b) and 2(3), M.P. Entry Tax Act, 1976, rendering them liable for entry tax for the period 01.04.2007 to 31.03.2008; is there an inseverable link between the manufacturers and the ultimate retailers. Headnotes† M.P. Entry Tax Act, 1976 – s.3(1)(a) r/w ss.2(1)(aa), 2(1)(b) and 2(3) – Incidence of taxation – “entry of goods into a local area”; “entry tax”; “caused to be effected the entry of goods” – Appellants, manufacturers and suppliers
Authorities it was built on
- 1997 K. Gopinathan Nair Etc. v. State of Kerala
- 1998 A.G. Varadarajulu and Anr. v. State of Tamil Nadu and Ors.
- 1999 Hyderabad Industries Ltd. and Anr. v. Union of India and Ors.
- 1969 Coffee Board, Bangalore v. Joint Commercial Tax Officer, Madras & Anr.
- 2010 State of Karnataka v. Azad Coach Builders Pvt.ltd. & Anr.
- 1984 Union of India and Another v. G.M. Kokil and Others
- 1994 M/s. Bhagatram Rajiv Kumar v. Commissioner of Sales Tax Madhya Pradesh and Ors.
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