Supreme Court of India
Thiru Manickam and Co. v. The State of Tamil Nadu
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 appellant-firm is entitled to be paid the amount of sales tax levied under the State Act in respect of the goods sold by it in the course of inter-State trade provided the appellant has paid the sales tax under the Central Act in respect of thooe sales.
Judgment, page 7
From the headnote
DR. R. . NAJIAH AND ORS. Central Sales Tax .Act, 1956-S. 15(b)-Scope of-Assessee bought dec lared goods and paid State sales tax-Sq/e by way of inter-state Safe-If en- titled to refund of state sales tax. • Interpretation "refund" meaning of-Subsequem amendment of section-If could be used to interpret earlier ambiguous provision. Section 15(a) of the Central Sales Tax Act, 1956 as it existed at.the rele vant time enacted that tax in respect of any sale or purchase of declared goods ~nside the State shall not be levied at more thim one stage. According to cl. (b) 1f these goods were
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