Supreme Court of India
East India Tobacco Co v. State of Andhra Pradesh
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.
3 Supreme Court benches have cited this judgment.
From the headnote
Sales 'I'ax-Tobacca-Imposition of Tax on sale of Virginia Tobacco and exemption of country tobacco-Provision if discrimi· natory-Purchase which procedes sale for export if could be oxem• pted from tax-Madras General Salts Tax Act. 1939 (Mad. 9 of J939), as amended by the Madras General Sales Tax and the Madras Tobacco (Taxation of Sales and Registration) (Andhra Amendment) Act(Andhra XIV of 1956), ss. 5, 6-0onstitution of India, Arl.9. 14, 286 (I) (b). The appellants firms were doing business in the export of Virginia tobacco. The usual course of that business was stated to be that appellants
Authorities it was built on
Where later benches applied it
- 2025 State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others
- 2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc.
- 2022 All India Haj Umrah Tour Organizer Association Mumbai v. Union of India & Ors
Of those, 3 referred to
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.