Supreme Court of India

R. C. Jall v. Union of India

Neutral citation
Reported as [1962] SUPP. 3 S.C.R. 436
Bench T.L. Venkatarama Aiyyar J.
Decided 27 February 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.

2 Supreme Court benches have cited this judgment.

What the Court ordered

We hold that the machi­ nery evolved under the Rules for collection of the duty satisfies the said conditions and thcreforn the exigihility of the tax at the destination point in tho hands of tho consignee cannot legitimately be questioned.

Judgment, page 17

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