Supreme Court of India
Director of Supplies & Disposals, Cai,cutta v. Member, Board of Revenue, West Bengal, Calcutta
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.
From the headnote
Bengal Finance (Sales-tax) Act (6 of 1941), s. 2(c)-Dealer-Cen tral Government disposing of surplus war material-If liable to sales-tax as dealer. Section 2(c) of the Bengal Finance (Sales-tax) Act, 1941 defines a "dealer" as meaning any person who carries on the business of selling goods in West Bengal and as including the Government. The appellant was a widespread organisation of the Government of India set up for the disposal of surplus American war equipment which included goods of great diversity and which had been taken over by the Government of India after the Second World War. The
Where later benches applied it
Of those, 1 referred to
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