Supreme Court of India
A. V. Fernandez v. The State of Kerala
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.
7 Supreme Court benches have cited this judgment.
From the headnote
Sales Tax-Assessment-Gross and net turnover-Purchase of copra-Sale of oil both inside and outside the State-Deductions -Assessable turnover-Constitution of India, Art. 28(r..Travancore Cochin General Sales Tax Act, 1125 (Act Xi of 1125 M. .), ss. 2(i) (k), 3, 2(r..Travancore-Cochin General Saks Tax Rules, 1950, "· 7(k), 20(2). The business of the appellant consisted in the purchase of copra, manufacture of cocoanut oil and cake therefrom and sale of oil and cake to parties inside the State of Travancore-Cochin and sale of oil to parties outside the State.
Authorities it was built on
Where later benches applied it
- 2023 Heinz India Limited v. The State of Kerala
- 2024 Union of India & Ors. v. Rajeev Bansal
- 2025 Director of Income Tax (it)-i, Mumbai v. M/s. American Express Bank Ltd.
- 2025 C.T. Kochouseph v. State of Kerala and Another Etc.
- 2021 Vvf (india) Limited v. The State of Maharashtra & Ors
- 2020 Union of India & Ors. v. M/s G S Chatha Rice Mills & Anr.
- 2018 Okhla Industrial Development Authority v. Chief Commissioner of Income Tax and Ors.
Of those, 1 followed · 1 referred to · 5 mentioned
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