Supreme Court of India
M/s. George Oakes (p.) Ltd. v. State of Madras
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
We are of the view that the aforesaid observations correctly give the true effect of s. 2 of the impugned Act, and s. 3 of the impugned Act is merely conse quential.
Judgment, page 16
From the headnote
Sales Tax-Turnover-If includes tax collected by seller Decnzing statute-Constitutionality-Constitution of India, Entry 54, List II Seventh Schedule-Government of India Act, z935 (26 Geo. 5 GI Ed. 8 Ch. 2), Entry 48, List II, Sch. VII-Madras General Sales Tax Act, (Mad. Act IX of r939), ss. 2(i), 2(h), 8B M adras General Sales (Definition of Turnover and Validation of Assessments) Act, r954 (Mad. XV II of r954), ss. 2, 3-Turnover and Assessment Ruks, rr. 4, 5, 6.…
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