Supreme Court of India
Mahadayal Premchandra v. Commercial Tax Officer, Calcutta & Another
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.
3 Supreme Court benches have cited this judgment.
From the headnote
Sales Tax-Sales by Mills in Kanpur to customers in Bengal Agent of Mills in Bengal receiving commission on sales, if a dealer within the definition and liable to sales tax-Turnover of agent, if can include price of goods sold by Mills-Bengal Finance (Sales Tax) Act, r94r (Ben. VI of r94r), s. 2(c). The appellants were commission agents in West Bengal for certain Mills in Kanpur. They were paid commission once at the end of each year on all the sales effected by the Mills in Vv'est Bengal. The orders were placed with the Mills either through the appellants or 'directly by the customers but
Where later benches applied it
- 1968 Orient Paper Mills Ltd. v. Union of India
- 1962 G. Gilda Textile Agency v. State of Andhra Pradesh
- 1961 Ramsaran Das and Bros. v. Commercial Tax Officer, Calcutta and Others
Of those, 3 mentioned
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