Supreme Court of India
Bagal Kot Cement Co. v. State of Mysore
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
Cemral Sales 1'ax Act, 1956-S. 2(b)-"dealer" if includes a del credre agent c.nd a mercantile agelll. By an agreement, the State Trading Corporation appointed the appellant as its selling agent for cement. term o[ the agreement was that the agent shall collect State or inter-State sales tax on the sale of cement and pay the same • in accordance with law. The appellant paid the sales tax on its annual turn- over to me Sales Tax Authorit.ies. Later, however, it filed an appeal stating ~ that it was ncit a dealer and, as such, was not liable to pay any tax, but that was dismissed. Its appeal to
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- 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.