Supreme Court of India
State of Punjab v. Hindsons (p) Ltd.
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
Words and Phrases- 'Belt Pulley Attachment'-Whether an agricultural implement-Whether /ia'.l/e to be exempted from the levy of sales tax-Entry 34, of Schedule ' '-Punjab General Sales Tax Act, 1948. "The respondent-assessee, a dealer in tractors, motor-cycles and spare parts etc., while filing its quarterly returns, claimed deduction in respect of tax free goods of Rs. 26, 511. 82 being th; sale pro;::eeds of belt pulley attach ment sold along with the tractor or separ<Jtely by itself from its yearly gross turn over of Rs. 21,65,983.91 for the assessment year 1965-66 on the '""" ground that
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.