Supreme Court of India
Bengal Iron Corporation and Anr. v. Commercial Tax Officer and 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.
1 Supreme Court bench has cited this judgment.
From the headnote
Andhra Pradesh General Sales Tax Act, 1957: Sub item (i) of Item No. 2 of the Third Schedule-Whether includes cast iron castings. Interpretative circulars issued by Gove mmemon statutOf)' provisions-1.egal effect of if in derogation of the provisions of the Act. Section 6 Qf..Andhra Pradesh General Sales Tax Act, 1957 provides a single poiot iax @ 4 % ~n declared goods, mentioned in the Third Schedule to c that Act. Item (2) of the Third Schedule describes the articles made oflron & steel which fall in the category of 'declared goods'; sub-item (i) of Item (2) pertains to "pig iron and cast…
Where later benches applied it
Of those, 1 mentioned
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