Supreme Court of India
G. A. Galiakotwala & Co. (p) Ltd., Madras v. The State of Madras
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
Central Sales Tax Act Ss. 3, 6(2), 8(3) and 8(5)-Scope of-Goods despatched by "S' in Bombay to " '' in Madras who has an agreement to purchase with " " to whom Railway Receipts were sent by "S" as per direc tions and separate agreement-Transaction is an 'Inter state' sales within S. 3(b) of the .S.T. between "S" and " "-Exemption uls 8(5) applies only to cases where the claimant paid tax himself under ,the State Act-Exemption u/s 6(2) is applicable on proof that the buyer is a aregistered dealer". As per the directions of the appellant and on receipt of tlie requisite licence Under the
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