Supreme Court of India
M/s Indian Dairy Machinery Co. Ltd. v. Assistant Commissioner of Commercial Taxes
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
Karnataka Sales Tax Act, .1957 - s. 17(6) and 17(7) (as amended) - Benefit of composition of tax - Claim of - Dealer- assessee received goods by way of stock transfers from outside c the State for execution of works contract within the State - Agreement between parties entered into prior to 1.4.2002 - Amended provision of s. 17 (7) coming into effect from 1.4. 2002 · - Held: In view of the amended provision of s. 17(7), assessee ~ not entitled to benefit of composition - Expression 'receives' includes receipt in any manner and also receipt by stock transfer - Further, assessee opting for…
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