Supreme Court of India
Khatema Fibres Ltd. v. State of Uttar Pradesh and Anr.
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
U.P. Trade Tax Act, 1948-Section 4-8-Exemption for paper used as packing material-Craft paper-Packing material or paper- -Held, exemption is available on paper used only as packing material and since appellants failed to prove the fact, matter remitted back to High Court. Appellants are manufactures of craft paper. They applied for Recognition Certificate under Section 4- of U.P. Trade Tax Act, 1948 to avail exemption claiming the craft paper as packing material. The appellants were granted the Recognition Certificate, which enabled them to purchase raw materials, packing materials or
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.