Supreme Court of India
Commissioner of Sales Tax v. Sai Publication Fund
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.
3 Supreme Court benches have cited this judgment.
From the headnote
Bombay Sales Tax Act, 1959-Sections 2(5A) as amended by Maharashtra Tax Laws (levy, Amendment and Repeal) Act, 1989, 2(I1) and 3-Sales Tax-Levy of-On publications sold by Trust with the object to spread messages ofSaibaba-Held, Tax not leviable-Since the sale by the Trust was ancillary and incidental to the main object, the same would not amount to "business" and thus would not make the Trust a 'dealer'. Evidence Act, 1872-0nus of Proof-For establishment of fact that incidental and ancillary activities of assessee was with independent intention to carry on "business "-Held, it is on the…
Where later benches applied it
- 2022 Assistant Commissioner of Income Tax (exemptions) v. Ahmedabad Urban Development Authority
- 2015 M/s. Cochin Port Trust v. State of Kerala
- 2022 Board of Control for Cricket in India v. Regional Director Employees’ State Insurance Corporation and Anr
Of those, 1 distinguished · 1 referred to · 1 not applicable
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