Supreme Court of India

Chowgule & Co. Pvt. Ltd. & Anr. v. Union of India & Others (and Vice Versa)

Neutral citation
Reported as [1981] 2 S.C.R. 271
Bench P.N. Bhagwati J.
Decided 25 November 1980

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

Central Sales Tax Act, 1956, section 8(3) (b) and rule 13-Whether the blending of ore whilst loading it in the ship by means of the Mechanical Ore Handling Plant corufl'tuted manufacture or processing of ore for sale within the meaning of section 8(3)(b) of the Act and Rule 13-Whether the process of mining, conveying the mine ore from the mining site to the river side carrying out by barges to the harbour and then blending and loading it into the ship through the Mechanical Ore Handling Plant con�tituted one integrated process of mining and manufacture or process of ore for sale, io that that

Where later benches applied it

Of those, 1 referred to

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