Supreme Court of India
State of Rajasthan and Anr. v. Rajasthan Chemist Association
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: Rajasthan Sales Tax Act, 1994-Sections 4A, 4, 2(44) and (42)-S.4A envisaged levy of sale tax on first point sale of notified drugs, medicines and formulations by wholesaler/distributor/manufacturer to retailer on the premise of subsequent sale by the retailer i.e. based upon the MRP declared on the package-Validity of-Held: Measure to which sales tax rate is to be applied must have a nexus to the taxable event and not divorced from it-If price is to be the basis for measuring tax, it must relate to the actual sale transaction and not a transaction that may take place in future-If…
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