Supreme Court of India

State of Jammu & Kashmir and Others v. Caltex India (ltd.)

Neutral citation
Reported as [1966] 3 S.C.R. 149
Bench P. B. Gajendragadkar, K. N. Wanchoo, M. Hidayatullah, V. Ramaswami and P. Satyanarayana Raju JJ.
Decided 17 December 1965

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-Petrol sent under contract from Punjab to Jammu & Kashmir-Sa/es whether inter-State in character-Chargeability under Jammu & Kashmir Motor Spirit (Taxation of Sales) Act 2005, '· 3- Sales Tax Laws Validation Act, 1956, effect of-Constitution of India Art. 286(2). Petrol and allied products were supplied by the respondent company from its depot in Punjab to the State Mechamzed Farm at Nandpur in Jammu & Kashmir State under a contract with the Director-General of Supplies, Delhi. The sales were taxed under the . Jammu & Kashmir Motor Spirit (Taxation of Sales) Act, 2005 for the period

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