Supreme Court of India
State of Madras v. A. Habibur Rehman Sons
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 hold that these appeals have no ,merit and they are accordingly dismissed.
Judgment, page 13
From the headnote
Constitution of India, 1950, Art. 286(1)(a), Explanation, before amendment by the Constitution (Sixth Amendment) Act, 1956; Madras General Sales Tax Act (9 of 1939) s. 2(h),Explanation (2); and Sales Tax Laws Validat;on Act (7 of 1956), s. 2-Ban on taxation of inter-State Sales lifted-Outside sales, if could be taxed. Under Explanation (2) to s. 2(hi of the Madras General Sales Tax Act, 1939, a sale is deemed to have taken place in that State, wherever the contract of sale might have been made, if the goods were actually in the State at the time when the contract in respect thereof was made.
Where later benches applied it
Of those, 1 mentioned
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