Supreme Court of India
Assessing Authority-cum-excise & Taxation Officer, Gurugaon & Anr. v. M/s. East India Cotton Mfg. Co. Ltd. Faridabad
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, (74 of 1956) Ss. 8(1), (2), (3)(b), IO, 10- , & Central Sales Tax (Registration and Turnover) Rules 1957, Rules 12, 13-Registe tered Dea/er-Certificates of Registration-Manufacture and sale of textiles-Pur chase of dyeing colours and other chemicals after issuing ' ' Forms--User of such goods.for third parties on job contract basis-Whether such use amounts to manu facture. Interpretation of Statutes-Taxing Statute-Statute to be construed according to plain language-Judicial paraphrase impermissible to Court. Words & Phrases-" For use by him in the manufacture or
Where later benches applied it
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