Supreme Court of India
M/s. American Remedies Pvt. Ltd. and Anr. v. Govt. of Andhra Pradesh and Anr.
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.
2 Supreme Court benches have cited this judgment.
From the headnote
Andhra Pradesh General Sales Tax Act, 1957 : First Schedule-Entry 37-As amended by Amendment Act of 1996. Sales Tax-:-Demand made for difference of sales tax arising as a result of amendment of Entry 37-Challenge by assessee-Held amendment was in • exercise of the legislative powers of the State-Validity of amendment not questioned-Grievance of assessee that demand for differential tax could not have been made held wholly mis-conceived-Assessee is liable to pay tax-Whether he has collected it from consunier or not is of no consequence.…
Authorities it was built on
Where later benches applied it
- 2023 Kaushal Kishor v. State of Uttar Pradesh & Ors.
- 2020 S. D. Containers Indore v. M/s. Mold Tek Packaging Ltd.
Of those, 2 mentioned
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.