Supreme Court of India
Deputy Commissioner of Sales-tax (law), Board of Revenue (taxes), Ernakulam v. Shiphy International, Alleppey
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.
What the Court ordered
We are of the opinion that the High Court was right in the view it took.
Judgment, page 5
From the headnote
Central Sales Tax Act, 1956-Section 5(3)-Export of fresh frog legs after freezing to avoid decomposition and decay-.c.Whether assessee entitled to benefit of the Section-Test to be applied in determination of character of commodity. The respondent-assessee bad purchased fresh frog legs and after removing the skin, ~ashing and removing dirt etc. and freezing it for the purpose of avoiding decomposition and decay exported the said frog legs and claimed entitlement to benefit of s. 5(3) of the Central Sales Tax Act, 1956. It was contended on behalf of the State that what was purchased as fresh
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- 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.