Supreme Court of India

Tata Engineering and Locomotive Company v. Assistant Commissioner of Commercial Taxes & Anr.

Neutral citation
Reported as [1967] 2 S.C.R. 751
Bench M. Hidayatullah J.
Decided 24 February 1967

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

Constitution of India, Art. 226-Princip/es for exercise of High CoHrt's polver under-Existence of alternative rentedies when not a bar. The appellant company manufactured trucks, bus cbasis etc. in Bihar State. Some of the goods so manufactured were sent to the stockyards maintained by the company in various State> outside Bihar. The goods in the said stockyards, according to the company, had not been appro~ priated to any contract and remained the property of the company. Therefore, in proceedings for the assessment of Sales Tax before the Assistant Commissioner of Commercial Taxes,

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