Supreme Court of India
Commissioner of Sales Tax v. Leather Facts Co.
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
Central Sales Tax Act, 1956-Section 5(3)-Transaction of sale/ purchase 'in course of export'-Not exigible to tax-Use of Form III- +-under Rule 12- of U.P. Sales Tax Act, 1948 by trader-Whether State empowered to levy tax. . ., c U. P. Sales Tax Act, 1948-Rule 12- Form III- -Trader using such Form-Whether liable to tax on transactions 'in course of export.' y The respondent, a dealer in hides and skins and exporting the same out of the territory of India, entered into transactions falling within the purview of sub-section (3) of Section 5 of the Central Sales Tax Act, 1956 and which could not
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