Supreme Court of India
State of Madras v. S. Padmanabhan Etc.
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.
What the Court ordered
In the result the appeals are allowed and the decision of the High Court is hereby reversed.
Judgment, page 4
From the headnote
Tamil Nadu General Sales Tax Act, 1959-Act coming into force on April 1, 1959-Published in Official Gazette on March IS, 1959- .O. 976 issued under Act, on March 28, 1959 authorising notification under s. 17 to be published on April 1, 1959- Notification coming into force on April l, 1959-Exemption of fresh fruits under earlier Act taken away under notifioation-Validity of notification whether affected by fact that ii was issued before coming into force of Act. The respondents were dealers in fruits in Tamil Nadu. Orighally under the Madras Geaeral Sales Tax Act, 1939 the sale of fruits was
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