Supreme Court of India
M/s. Monga Rice Mill v. State of Haryana 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.
What the Court ordered
We hold that the purchase of paddy by the appellants in these cases is not exempt from the. levy of a tax.
Judgment, page 15
From the headnote
Haryana General Sales Tax Act, 1973: Sections 6 and 17 and Schedule . Sales Tax-AYs 1996-97 to 1999-2000-Export sale-Exemptions from 0 sales tax-Rice miller bought paddy, produced rice therefrom within the State and sold it to the exporter within the State-Held: Such a sale was a local sale which did not fall under S. 5(3) of the Central Sales Tax Act-Hence, purchase of paddy by the miller not exempt from levy of sales tax-Central Sales Tax Act, 1956, Ss. 5 & 15(a) & (ca). • . Words & Phrases: "Stage"-Meaning of-In the context of S. 15(a) of the Central Sales Tax Act, 1956. The
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- 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.