Supreme Court of India

Hindustan Paper Corpn. Ltd. Etc. Etc. v. State of Kerala and Others

Neutral citation
Reported as [1993] 2 S.C.R. 655
Bench B.P. Jeevan Reddy and N. Venkatachala JJ.
Decided 26 March 1993

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 8(2A). Kera/a General Sales Tax Act 1963: Section JO & Notification RSO 415 of 1971, Central Sales TaJt-Exemptiott-Whether available for inter state sales a/sir-Exemption contained in the 1971 Notificatiott-Wliether an exemption from tax 'generally'. c The State of Kerala issued Notification RSO 415 of 1971 under Section 10 of the Kerala General Sales Tax Act providing for an exemption in respect of tax in regard to the tum over of the sales of newsprint for a period of two years from the date of starting production of the newsprint plant. The appellant

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