Supreme Court of India

Union of India & Anr. v. K. G. Khosla & Co. (p) Ltd. & Others

Neutral citation
Reported as [1979] 3 S.C.R. 453
Bench Y. V. Chandrachud, D. A. Desai and R. S. Pathak JJ.
Decided 6 March 1979

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, 1956 S. 3(a)-Scope of-Goods manufacturf!d in the State of Haryana in accordance with production progrannne advised by head office-Goods despatched from-Delhi-Whether inter-state or intra-state sale. The respondent company who was a manufacturer of afr compressors and garage equipment had its- factory at Farid21bad (in the State of Haryana) and its head office in Delhi (Union Territory of Delhi). The head office drew the production programme and advised the factory to manufacture the goods in accordance therewith. After the goods were so manufactured in the factory they

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