Supreme Court of India

Ashirwad Ispat Udyog and Ors. v. State Level Committee and Ors.

Neutral citation
Reported as [1998] SUPP. 2 S.C.R. 542
Bench S.P. Bharucha and S. Rajendra Babu JJ.
Decided 3 November 1998

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.

1 Supreme Court bench has cited this judgment.

From the headnote

SALES TAX: MP. General Sales Tax Act: Section 2(j). "Manufacture"-Meaning-Construing of-Iron and steel scrap- Processing of-Held: Meaning of an expression construed with reference to one statute does not apply to other statutes unless the definition of the expression is similar-The plain construction of the definition in the statute must prevail­ Hence, iron and steel scrap processing is manufacture-Interpretation of Statutes. Words and Phrases: "Manufacture"-Meaning of-In the context ofS.2(j) of the MP. General Sales Tax Act. The appellant purchased iron and steel scrap from a steel plant

Where later benches applied it

Of those, 1 referred to

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