Supreme Court of India
State of Karnataka v. Azad Coach Builders Pvt. Ltd. Etc.
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
We are of the view that the decisions . . . . 7' + STATEOFKARNATAKA v.
Judgment, page 8
From the headnote
Central Sales Tax Act, 1956: Section 5(3)-Words "in relation to such exports"-Connotation of Exporter manufacturing chassis-Giving it to bus-body builder-Body-builder delivering the complete bus to exporter who then exports the same-Claim of assessee body-builder for benefit under Section 5(3)-Held, the point involved in this case is : whether the test of the "same goods" is the essence of Section 5(3) or whether the test of the subject matter of the contract occasioning the · export is the principle behind Section 5(3)-/t is in this context that the words 'in relation to such exports"…
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