Supreme Court of India
Kathiawar Industries Ltd. v. Jaffrabad Municipality
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.
3 Supreme Court benches have cited this judgment.
From the headnote
Octroi-Terminal tax a kind of Octroi-Levy of Octroi on uncrushed salt Uncrushed salt crushed in factory-Whether conversion into another commer cially different article-If amounts to consumption-"Consumption", "Use" Meaning of. Saurashtra Terniinal Octroi Ordinance, 1949, Ss. 2(2) & 3; & Saurashtra Octroi and Terminal Tax Rules 1949, Rule 3 Schedule I lten1 No. 23. In 1948 on the formation of Saurashtra State, Jaffrabad came within its territorial limits and the Bombay District Municipal Act, 1901 as adapted and applied to the said State became applicable to Jaffrabad. Jaffrabad Munici
Where later benches applied it
- 2020 The Commercial Tax Officer & Anr. v. Mohan Breweries and Distilleries Limited
- 2000 Mafatlal Industries Ltd. v. Nadiad Nagar Palika and Anr.
- 1998 Union of India and Anr. v. V.M. Salgaoncar and Bros. (p) Ltd. Etc.
Of those, 1 referred to · 2 mentioned
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