Supreme Court of India
Singareni Collieries Co. Ltd. v. State of Andhra Pradesh and 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
Hyderabad General Sales Tax Act, 1950, s. 2(k)--Supply of coal to consumers outside State pursuant to allotment orders under Colliery Control Order, 1945-Whether allotment order covenant or incident of contract of sale-Whether sales tax under State Act leviab/e-Or whether exempt under Explanation to Art. 286(J)(a) or as inter-State sales. lbe appellant company carried on the business of mining coal from its collieries and supplying it to consumers both wilhin and outside the State. In proceedings for assessment to Sales tax, the company claimed that it was not liable to pay sales tax under
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