Supreme Court of India
The Indure Ltd. and Another v. Commercial Tax Officer and Ors.
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.
1 Supreme Court bench has cited this judgment.
From the headnote
Central Sales Tax Act, 1956 - s. 5(2) - Sales tax exemption - Award of works contract by NTPC to appellant c Company - For erection of plant on turnkey basis - Appellant Company importing pipes and thereafter, selling them to NTPC - Claim for sales tax exemption u/s. 5(2) by appellant Company - Held: Appellant Company is entitled to claim benefit uls. 5(2) - Pipes were imported on account of the contract entered into between the Company and NTPC, and were used exclusively for erection and commissioning of plant - Failure on part of Revenue Authorities to establish that the pipes were not used…
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