Supreme Court of India

State of Gujarat v. Prakash Trading Co. Ahmedabad

Neutral citation
Reported as [1973] 1 S.C.R. 918
Decided 22 August 1972

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

Bombay Salet Tax Act, (51 of 1959) as amended by Guiarat Act 25 of 1962, Sch. c. entry 28 and Sch. , entry 21A-Liquid soap, tooth paste and tooth brUih whether toilet articles, &trv 28 Df Schedule Df the BDmbav Sales Tax Act, 1959, as amended by· the Gujarat Act, 1962, pertains to soaps. Entry 21A of Sclhedule deals with toilet articles exclo.:ding soap as specified in Entry 28 in Schedule , and Entry 22 of Schedule is a residuary entry relat­ ing to all goods otht: !han those specified from time to time in the Schedules and in the precedjng entries. On a reference under s. 61 of the Act, the

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