Supreme Court of India

Indian Aluminium Cables Ltd. v. State of Haryana

Neutral citation
Reported as [1976] 3 S.C.R. 992
Bench A. N. Ray, M. H. Beg and Jaswant Singh JJ.
Decided 2 April 1976

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.

From the headnote

Exemption froni tax liability-General Tax exemption--Central Sales Tax . .ct (74 of 1956)-Section 8(2A) and Explanation thereto-Meaning of "exempt from tax geenrally". Punjab Sales Tax Act-Section 5(2) (a) (iv) -Nature of exemption granted under the Section-Whether in specified circuni· stances or under specified conditions. Under section 5(2)(a)(iv) of the Punjab Sales Tax Act "taxable turnover" meant that part of a dealer's gross turnover during any period which remains after deducting therefrom, his turnover during ·that period on sales to any undertaking supplying electrical energy to the

Where later benches applied it

Of those, 1 referred to

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