Supreme Court of India
Commissioner of Sales Tax, U.P. v. Prag Ice & Oil Mills
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
In view of the above, the judgment passed by the Assistant Collector as also by the Tribunal that installation and commissioning charges have to be treated as assessable value of the goods supplied by the appellants are not correct and are liable to be set aside.
Judgment, page 3
From the headnote
JUDGMENT: J U M N T S. SAGHIR AHMAD, J. In this appeal in which four sets of court fees have been paid, the correctness of the common judgment passed by the Customs Excise and Gold (control) Appellate Tribunal (for short, ‘the Tribunal’) in the three appeals filed by the Revenue and one filed by the present appellants, is questioned. 2. The appellants manufacture high pressure Boilers, Process Heat Equipment etc. as per requirements of the customers.…
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