Supreme Court of India

The Printers (mysore) Ltd. and Anr. v. Asstt. Commercial Tax Officer and Ors.

Neutral citation
Reported as [1994] 1 S.C.R. 682
Bench B.P. Jeevan Redd I and B.L. Hansaria JJ.
Decided 7 February 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.

2 Supreme Court benches have cited this judgment.

What the Court ordered

We hold that the expression "goods" occurring in the words "for use by him in the manufacture or processing of goods for sale" in Section 8(3)(b) of the Central Sales Tax Act, 1956 H 696 SUPREME COURT REPORTS [1994] 1 S.C.R. A does take in, i.e., does not exclude newspapers.

Judgment, page 14

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