Supreme Court of India
India Tobacco Co. L1d. v. The Commercial Tax Officer, Bhavanipore & Ors.
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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
In the result, the learned Judge made the Rule iabsolute and quashed the impugned notices.
Judgment, page 5
From the headnote
Interpretation of statutes-Repeal, nature of-Bengal Finance ·(Sales Tax) Act, 1941, if repealed, with regard to cigarettes by West Bengal Sales Tax Act, 1954-West Bengal Sales Tax (.'4.mendment) .ct, 1958-EjJect of, Under the Bengal Finance (Sales Tax) Act, 1941, the definitions of 'goods' and 'dealer' are very comprehensive and general, and 1hey cover 'clgarettes' and a dealer in cigarettes. Under s. 5(2)(a)(ii), a dealer would be entitled to pur· chase free of tax goods required by him for use in the manufacture of cigarettes. Section 23 of the West Bengal Sales Tax Act, 1954, excepts
Where later benches applied it
Of those, 1 relied on
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.