Supreme Court of India
Madras Marine & Co. v. State of Madras
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.
What the Court ordered
We hold that sales A took place within State of Tamil Nadu where appropriation took place it is not necessary to rest our decision in these matters on this question.
Judgment, page 16
From the headnote
Tamil Nadu General Sales Tax Act, 1959-Goods-Segregated in bonded ware houses-Sale of goods for consumption on board foreign ·going ships-Liability for sales tax. Central Sales Tax Act !956, s. 4(2) (a) and (b)-Goo'ds-Segre gated in bonded ware houses for delivery to foreign going vessels--Sale of such goods for consumption on board the ships-Whether case of ' export of goods-Whether liable to levy of State Sales Tax. Constitution of India, rt. 286( ! ) (b )-Concept of export--Defi nition of. The appeliant•company in Civil Appeal No. 642 llf 1974 was doing l: the business as ship chandler.
Where later benches applied it
Of those, 1 referred to
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