Supreme Court of India
Central Potteries Ltd v. State of Maharashtra & Others
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 1'ao;-Assessment-Liability to pay tax, if depends upon being registered as dealer-Want of jurisaiction and irregu lar a.'l.r;um.ption of juriadiction-Distinction-0. P. and Berar Sales 1'ax Act, 1947 ( . P. & Berar 21 of 1947), s. 3, 4 (1), 8. IO, 11. The appellant was a company carrying on business in the manufacture of sale of potteries and Chinaware in Nagpur. The Central Provinces and Berar Sales Tax Act came i .. to force on.June 1st 1947. On May 27, 1947, notifica· tions Nos. 597 and 599 were issued. Notification No. 597 fixed August 15, 1947 as the date by which the dealers
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