Supreme Court of India
Murli Manohar and Co. and Anr. v. State of Haryana and Anr. Etc. Etc.
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 concluding that the assessee H c 362 SUPREME COURT REPORTS (1990) Supp. 2 S.C.R. was not entitled to the exemption under s. 9 because the sales made by him were not sales in the course of export outside the territory of India within the meaning of section 5( 1) of the Central Sales Tax Act.
Judgment, page 19
From the headnote
Haryana Sales Tax Act, 1973: Sections 9( 1) and 24-Assessee Purchusing raw materials in state without paying tax-Manufacturing goods-Selling them to dealer who exported goods out of India Assessability to tax-Whether arises. Central Sales Tax Act, 1956: Sections 5(1) & 5(3)-Distinction between. c Each of the appellants/petitioners is a registered dealer in the State of Haryana. He purchased certain raw materials in the State without paying purchase tax thereon, in view of the provision contained in section 24 of the Haryana Sales Tax Act, 1973. He manufactured certain goods in the State
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