Supreme Court of India
Moleod & Co. v. State of Orissa
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
We are of the view that the High Court was right in coming to the conclusion that the appellant- company was a dealer within the meaning of s.2(5) read with the Explanation thereto of the Orissa Taxation Act, 1959.
Judgment, page 9
From the headnote
The appellant-company was appointed as ’Managing Agent’ and Secretary & Treasurer’ respectively by two independent and separate public limited jute mills companies. These jute mills had their registered office at Calcutta and additional places of business in several parts of the country including Kendupatna in the State of Orissa and were registered as ’dealers’ under the orissa Taxation (on Goods carried by Road and Inland Waterways) Act, 1959.…
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