Supreme Court of India
The State of Kerala and Others v. The Cochin Coal Company Ltd.
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.
1 Supreme Court bench has cited this judgment.
From the headnote
Sales Tax-Explanation Sales-Sale and delivery of coal to Steamship-Whether in the course of export-Constitution of India, Art. 286-United States of Travancore and Cochin General Sales Tax Act, n25, s. 6-Notiftcation dated February 5, I954· The respondent stocked 'bunker coal ' at Candle Island in the State of Madras. They sold the coal to steamers calling at the port of Cochin in the State of Travancore-Cochin and delivered it there. The respondent was assessed to sales tax on such sales for the year 1951-52 and 1952-53. The respondent contended that no sales tax could be levied on these
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