Supreme Court of India

M/s. Anwarkhan Mahboob Co. v. The State of Bombay (now Maharashtra) and Others

Neutral citation
Reported as [1961] 1 S.C.R. 709
Bench S.K. Das J.
Decided 20 September 1960

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

Purchase Tax-If leviable on goods not specifically mentioned as taxable but come under the general description "all goods other than those specified "-Conversion of one commodity into another com­ mercially different article-If amounts to consumption-Place of purchase for the purpose of taxation-Constitution of India, Art. z9 ({) & (g), 286-Bombay Sales Tax Act, z953 (Bom. Act III of z953), s. IO, Schedule , Entry 80. The petitioner Company carrying on the business of manu­ facturing bidis and having its head office at Jabalpur in the State of Madhya Pradesh made certain purchases of tobacco

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