Supreme Court of India
Commissioner of Sales-tax, Eastern Division, Nagpur v. Husen Ali Adamji and Co.
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
Sales Tax-Contract of sale-Construction-Unascertained goods-Levy of tax on goods sent by rail-Place where property in goods passes-Place of appropriation on delivery-Indian Sale of Goods Act, I930 (III of I930), ss. 4, I8, 23, 33, 39-Central Pro vinces and Berar Sales Tax Act, I947 ( . P. & Bcrar XXI of I947), s. 2(g), Explanation II. The respondent company was a dealer in matchwood called "sawar" and his place of business was situate in Chanda in the erst,vhile Central Provinces. Pursuant to an agreement between the respondent and a match factory, the former loaded diverse quantities of
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