Supreme Court of India
M/s Craft Interiors (p) Ltd. v. The Joint Commissioner of Commercial Taxes (intelligence) & Anr.
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 Rules, 1957: r. 6(4)(m)(i) r/w. Explanation to r. 6(4) – Constitutional validity of – Whether the rule ovesteps the substantive/charging provision i.e. s.5B of the Sales Tax Act – Held: Rule 6(4)(m)(i) and s.5B of the Act operate in different fields – Section 5B is charging provision while r. 6(4)(m)(i) is a provision for deduction from tax – Rule 6(4)(m)(i) r/w. Explanation III is in clear consonance with the charging provision i.e. s. 5B – In the present case eligibility of the assessee u/r. 6(4) is a clear question of fact which has to be determined in the assessment…
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