Supreme Court of India

South India Viscose Ltd. v. State of Tamil Nadu

Neutral citation
Reported as [1982] 1 S.C.R. 44
Bench R.S. Pathak and E.S. Venkataramiah JJ.
Decided 22 July 1981

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 3 ( a)-Scope of-Goods manufactured in Tamil -Nadu sold to huyurs in other neighbouring States through an agent in Bombay-Firm contract, under the systern of distribution. completed after the supply of goods to buyers-Situs of sale-Sale if attracts Central Sales Tax under section 3 (a). To regulate the allotment of indigenous art silk yarn, the Government of India constituted the Art Silk Yarn Distribution Committee which issued allot­ ment cards to individual weavers. Under the terms of the card without waiting for the allottee to approach the manufacturer

Where later benches applied it

Of those, 1 relied on

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