Supreme Court of India

State of Tamil Nadu v. Mahi Traders & Ors. Etc. Etc.

Neutral citation
Reported as [1989] 1 S.C.R. 445
Bench Sabyasachi Mukherji J.
Decided 3 February 1989

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.

From the headnote

Central Sales Tax Act, 1956: Sections 14(J)(iii) & 15-'Leather splits', 'Coloured leather'-Whether hides and skins-Eligibility for special treatment under the Act. Statutory construction-Contemporaneous exposition-Opinion rendered on meaning of statutory expressions by the Department concerned-The terms of the statute can be construed by reference to such exposition-In the absence of anything in the statute to indicate the contrary. Words & phrases: 'Leather sp/its'-Meaning of. The respondents are dealers in hides and skins. They deal among other things in splits and coloured leather. The

Where later benches applied it

Of those, 1 referred to

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