Supreme Court of India

State of Gujarat v. M/s. Kailash Engineering Co.

Neutral citation
Reported as [1967] 1 S.C.R. 543
Bench J.C. Shah, V. Ramaswami and V. Bhargava JJ.
Decided 26 September 1966

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

Bombay Sales-tax Act, 1953, s. 21--Comract for the construction of Railway coach bodies-Provisions in con.tract showing property in cons­ truction material vesting in Railway on arrival at site and in coach bodies on completion-Transaction whether sale or works contract. The respondent Company, which was an engineering concern with a workshop at Morvi,. obtained a contract from the Western Railway Ad­ ministration for construction of third class coaches. Under the contract the respondent constructed three coaches and submitted a bill which was properly certified on October 4, 1958, in

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