Supreme Court of India

M/s. Sahakari Khano Udyog Mandali Ltd. v. The State of Gujarat

Neutral citation
Reported as [1994] SUPP. 3 S.C.R. 776
Bench B.P. Jeevan Reddy and Suhas C. Sen JJ.
Decided 23 September 1994

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

Sales Tax: Bombay Sales Tax Act, 1959/Gujarat Sales Tax Act, 1969 : • Ss.2(11), 3, 14B/2 (10)-Co-operative Society engaged in sugar Manufacture-Society obtains sugarcane from members-Advances loans against the sugarcane-Whether such transactions amount to purchases at­ tracting sales tax liability--ln view of the aims and objectives set out in the bye-laws. Whether such Society falls under the definition "dealer". Words & Phrases : ''Dealer''-Meaning of in the context of Sales Tax Act of Bom­ bay/Gujarat. The appellant - a Cooperative Society engages itself in supply of seeds, manure,

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