Supreme Court of India
Amritsar Sugar Mills Co. Ltd. v. Commissioner of Sales Tax, U.P.
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.
What the Court ordered
We hold that the assessee mills is entitled to rebate A under s.
Judgment, page 10
From the headnote
Ultar Pradesh Sales Tax Act, 1948_,,., 5--Contract to communicate later, by buyer, place of delivery-Delivery to another person outside State-If rebate, admissible-Uttar Pradesh Sales Tax (Temporary) Rules, 1948. The aaseHee-sugar mill oold sugar to parties who carried on bmineSI iruide tho State of Uttar Pradesh, but the sugar wu despatched '.o stations outside the State of Uttar Pradesh and delivered to another party in oompliance with the instructions issued by the buyers. Under the con· tract entc~d between the assessee and the buyer, the assCS11te was to deliver the sugar at places to be
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