Supreme Court of India

Mohanlal Hargovinddas v. State of Madhya Pradesh & Ors.

Neutral citation
Reported as [1967] 2 S.C.R. 88
Bench K. Subba Rao J.
Decided 15 November 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

Central Provinces and Berar Sales Tax Act (21 of 1947) as amended by Madhya Pradesh Sales Tux Act (20 of 1953), ss. 27A and 4(6)-Goods declared and mentioned in registration certificatt as meant for use as raw material for manufac;•re of goods for sale, delivery and consumption in Madhya Pradtsh actually used for export out oj Sta1--Whether liabl1 to purchase tax-EOect of Salts Tax Laws Validalion Act. 1956. The appellant was a firm i'I Madhya Pradesh and wa.s 1egistered u. a 'dealer' under the Central Provinces and Berar Sales Tax Act, 1947 u J1IDenJed by the Madhya Piadesil Sales Tax

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