Supreme Court of India
Commissioner of Sales Tax, Lucknow v. D. S. Bist &. 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.
From the headnote
The !High Court was right in holding that sales of tea leaves were not exigible to sales tax. The commodity which was sold was not different froml the commodity which was produced in agriculture and, there fore, the proviso to s. 2(i) is attracted. [600 , 602 ] 1. Almost every kind of , agricultural produce has to undergo some kind of processing or treatment by the agriculturist himself either on the farm or elsewhere in order to make it non·perishable, transportable and marketable. Some minimal process is necessary to be applied to many varieties of agri cultural produce. The test in these
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.