Supreme Court of India
State of Rajasthan and Anr. v. Sarvotam Vegetable Product Etc. Etc.
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 are of the opinion that the judgment under appeal is unsustainable in law and it is accordingly set aside.
Judgment, page 11
From the headnote
Central Sales Tax Act, 1956: Sections 8(4) proviso and 8(5) . Sales TUJc-lnter-State sales---Concessional rates of tax on-Exemption notificatiott-Conditions for entitlement to-Held: not only conditions men tioned in notification but also those melltioned in Section 8(4) must be satisfied-Central Sales Tax (Registration and Turnover) Rules 1957, Rule 12( 1). c Sales Tcre-Inter-State Sales--Exemption notification-Benefit of-Sub- mission of Fonn -&tension of time for-Supreme Court's decision in Hyderabad Asbestos Cement Production Ltd. case-Directed to be followed by authorities. The
Where later benches applied it
- 2016 M/s. Casio India Co. Pvt. Ltd. v. State of Haryana
- 1997 Shri Digvijay Cement Co. Etc. v. State of Rajasthan and Ors. Etc.
Of those, 2 mentioned
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