Supreme Court of India

P.A. Thlllal Chidambara Nadar v. The Addl. Appellate Asstt. Commissioner, Madurai & Anr.

Neutral citation
Reported as [1985] SUPP. 2 S.C.R. 339
Bench V.D. Tulzapurkar, Sabyasachl Mijkharjl and Ranganath Misra JJ.
Decided 29 July 1985

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

Tamil Nadu General Sales Tax Act, 1959 'Coconut' - Whether 'fresh fruit' or 'vegetable' - Whether exempt from levy of sales ·tax. Words & Phrases 'Coconut' - Whether 'fruit' or 'vegetable' - Tamil Nadu General Sales Tax Act 1959. Under .P. No. 1764 dated 5.4.1960 as amended on 22.12.1960 issued under the Tamil Nadu General Sales Tax Act, 1959 the Government had exempted "all sales of vegetables (other than the ]) dried awl. dehydrated vegetables) fresh fruits, betal awl plantain leaves, flowers, eggs, meat awl fish (other than canned meat awl fish) from the levy of sales tax under the Act."

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