Supreme Court of India
Dy. Commissioner of Agricultural Income Tax, and Sales Tax,central Zone, Ernakulam v. M/s. Palampadam Plantations Ltd., Kottayam
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
Kera/a General Sales Tax Act (Kera/a 15 of 1963), s. 2(viii) Dealer-Trees of spontaneous growth in private forest-I/ 'produced' hy o»'ner of forest-'Produced', meaning of. Where a person owns and maintains a private forest and sells trees of spontaneous growth therein but does not do anything towards the produc tion of the trees or their uprooting, be is not a 'dealer' within the meaning of s. 2(viii) of the Kerala General Sales Tax Act. I963. In order t<> fall within the definition, a person must sell goods produced by him by manu facture, agriculture, horticulture or otherwise. The
Where later benches applied it
Of those, 1 mentioned
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.