Supreme Court of India

State of Kerala and Ors. v. Mcdowell and Co. Ltd.

Neutral citation
Reported as [1994] 1 S.C.R. 981
Bench S.P. Bharucha and N. Venkatachala JJ.
Decided 15 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.

From the headnote

Kera/a Abkari Act: Section 7-1.ndian made Foreign Liquor-Export of-Bond executed for • deferred payment of duty on such export in Fonn VI of the Distillery and Warehouse Rules-Whether a bond within the meaning of Art. 13 of the Schedule to the Kera/a Stamp Act. 1939 or an agreement as defined in A1ticle 5 thereof-Whether liable to stamp duty under Entry 32 of the Schedule. Kera/a Stamp Act, 1939: Articles 5 and 13 of the Schedule-Bond executed by manufacturers of Indian made Foreign Liquofk-ln Fonn VI of the Disti(lery and Warehouse Rules-Whether a bond under Art.13 or an agreement as defined

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