Supreme Court of India
Hindustan Sugar Mills Etc. v. State of Rajasthan and Ors.
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 former, and not the latter, represents the correct legal position.
Judgment, page 19
From the headnote
Sale Price, under section 2(p) of the Rajastlzan Sales· Tax Act, 1954 and Scction 2(_1!) of Central Sales __ Tax- Act. 1956-JV!zetlzer, in sales of cement effected under the Cement Control Order 1967, the amount of freight forms part of the "sale price" so as to be exigible to sales tax under the Rajasthan Act and Control ~tct-Distinction "J;etween contrtact of sale for f.o.r. destination railway ~station' and a 'contrtact l1:here price alone is so'. The appellant assessee owned a cement factory known as Udaipur Cement: Works at Udaipur. During the assessment year -1971-72.and_ 1972-73, the
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