Supreme Court of India

Consolidated Coffee Limited and Anr. v. Coffee Board and Anr.

Neutral citation
Reported as [1994] SUPP. 5 S.C.R. 632
Bench B.P. Jeevan Reddy J.
Decided 22 November 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

Karnataka Sales Tax Act, 1957-Section 6-Coffee Act, 1942- Sections 25, 26, 30, 31 and 32-Payment of Purchase Tax-Liability of Coffee Board to pay-Application of Pool Fund-Whether Coffee Board was entitled to make payment of Purchase Tax out of Pool Fund maintained • u!s 30-Held, Yes. The appellants the growers of coffee filed writ petitions for injuncting the Coffee Board from making any payment under the head 'Purchase Tax' out of the Pool Fund maintained u/s 30 of the Coffee Act, 1942. According to tht'\ appellants, the Board cannot discharge its liability in respect of payment of 'Purchase

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