Supreme Court of India

Government Medical Store Depot, Karnal v. State of Haryana and Another

Neutral citation
Reported as [1986] 3 S.C.R. 450
Bench R.S Pathak and Sabyasachi Maukharji JJ.
Decided 5 August 1986

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

Punjab General. Sales Tax Act, 1948, s. 2(d)-Dealer-Who is­ Existence of profit motive-Whether an immaterial factor-Govern­ ment Medical Store Depot-Whether a 'dealer'. Pursuant to s. 88 of the Punjab Reorganisation Act, 1966, the Punjab General Sales Tax Act, 1948 continued as the law in force on and from Nov. I, 1966 even in those territories which now comprise the State of Haryana. The Punjab Act was repealed by the enactment of the Haryana General Sales Tax Act 1973 which came into effect from May 5, 1973. Some Provisions of the Haryana Act came into force from an earlier date, among

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