Supreme Court of India
State of Punjab and Ors. v. M/s. Shakti Cotton Company
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
Punjab General Sales Tax Act, 1948 as amended the Punjab General Sales Tax (Amendment and Validation) Act 7 of 1967-Cotton pur· chased b.v dealer and subjected to ginning process-ResulPing products i.e. cotton seeds and ginned cotton sold,--Exemption under s. 5 (2) (a)(vi) whether al'ailable to dealer-Cotton one of declared goods under s. 2.(c) read with s. 14 of Central Sales Tax, Act, 1%6-Assessments in respect of declared goods made under Punjab Act as it stood on April I, 1960 held invalid-Validation under Act 7 of 1967-Reassessment undl'r s. l IAA of Act as amended. The respondents were
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