Supreme Court of India
State of Tamil Nadu v. Thirumagal Mills Ltd. 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.
2 Supreme Court benches have cited this judgment.
From the headnote
Madras General Sales Tax Act, 1959, s. 2(d) as amended by Madras General Sales Tax (Second Amendment) Act, 1964-1/ retrospective- Effect of s. 9. The assessee. was a spinning mill. It opened a fair price shop to pro vide an amenity to its workmen so that commodities may be made avail able to them at fair prices. For the assessment year 1960-61 the assess ing authority under the Madras General Sales Tax Act, 1959, included in the assessee's turnover the sale value of groceries sold in the fair price shop. The Tribunal held in favour of the assessee ano the High Court, on reference, found
Where later benches applied it
- 1985 Govt, Medical Store Depot, Gauhati v. The Supdt. Of. Taxes, Gauhati & Ors.
- 1972 State of Tamil Nadu v. Mis Burmah Shell Oil Storage & Distributing Co. of India Ltd. & Anr.
Of those, 2 mentioned
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