Supreme Court of India
Commissioner of Sales Tax, U.P. v. M/s. Sarin Textiles Mills
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
For the foregoing reasons, we are of the opinion ·that "woollen carpet kati" is neither "yam" nor "woollen goods" falling under the aforesaid notifications issued under s. 3-A. It is an unclassified item and its turnover is liable to tax at the rate of 2 % under s. 3 of the Act.
Judgment, page 6
From the headnote
Therefore, it is an unclassified item and the turn-over is liable to tax only at 2 pies per nipee. CIVIL APPELIATE JURISDICTION : Civil Appeal Nos. 1934-35 of 1970 and 1172-73 of 1974. Appeal by Special Leave from the Judgment and Order dated the · 30-4-1970 for the Allahabad High Court in S. T. R. No. 191 of 1969. 0. P. Rana for the appellant. S. . Manchanda and P. . Ka
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