Supreme Court of India
State of Gujarat v. M/s. Raipur Manufacturing Company Ltd.
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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We are of the view that waste caustic liquor may be regarded as a by-product or a subsi• diary product in tlie course of manufacture and the sale thereof is incidental to the business of the Company and the turnover in respect of both "kolsi" and "waste caustic liquor" wpuld be liable to sales tax.
Judgment, page 8
Where later benches applied it
Of those, 1 referred to
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