Supreme Court of India

State of Andhra Pradesh v. Kolla Sreerama Murthy

Neutral citation
Reported as [1963] 1 S.C.R. 184
Bench T.L. Venkatarama Aiyyar J.
Decided 2 April 1962

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-Delivery order-Endoraement--Properly in good& paaaea on taking delivery by tho laat endoraet- //ect­ Original holder of delivery order, if liable to pay salea taz­ Madras General Sales taz Act, 1939 (Mad. IX of 1939). s. J. The respondent was a dealer.in gunny hags. He pur­ chased gunnies from the ¥ills on terms of a wri1ten contract which was on a printed form. The Mills after receiving a part of purchase price, issued "delivery orders" directing the delivery of goods as per the contract. Instead of taking deli-. very himself the respondent endorsed the delivery orders and these

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