Supreme Court of India
M/s Achal Industries v. State of Karnataka
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 – ss.2(u-2) and 6- (1) – Turnover tax under s.6- – Basis for levy – Submission for the appellant that the ‘total turnover’ in s.6- (1) is to be read as ‘taxable turnover’ and the determination of the rate of the turnover tax is to be ascertained on ‘taxable turnover’ – Held: Submission is unsustainable – Except the deductions provided under the first proviso to s.6- (1) nothing else is to be deducted from the total turnover as defined under s.2(u-2) for the purpose of levy of turnover tax under s.6- of the Act.…
Authorities it was built on
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.