Supreme Court of India
K.V. Abdul Kader, Proprietor Kevee Supari Traders v. State of Kerala 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.
From the headnote
Sales Tax: Kera/a General Sales Tax Act, 1963-Explanation to Section 2 (xxvi), c Sections 8 (b), 5 and 5- -Sales Tax-Last Purchase-By amending Act No.6 of 1988, explanation to Section 2 (xxvi) made subject to the provisions of Section 8(b)-Ejfect of-Held, goods exported by assessee to agents outside the State and part remaining thereof at the end of the financial year deemed --{ to attain the quality of last purchase by virtue of Section 8(b) and exigible .…
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