Supreme Court of India
Dhampur Sugar Mills Ltd. v. Commissioner of Trade Tax, U.P.
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.
From the headnote
Uttar Pradesh Trade Tax Act, 1948: Section 2(h)-Definition of sale-Interpretation of-Held-As it was inclusive, it has to be given a broad meaning-Transfer of right to use any goods for any purpose either for cash or deferred payment or other valuable consideration, would come within its purview. Licence for right to use of a sugar mill-Major part of licence fee paid in shape of molasses-Liability to tax-Held: There was no transfer of molasses with further right to sell-Molasses were not supplied in terms of licence as quantity of supply was not fixed-As both molasses and sugar were controlled
Where later benches applied it
- 2023 M/s Tata Motors Ltd. v. The Deputy Commissioner of Commercial Taxes (spl) & Anr.
- 2020 Internet and Mobile Association of India v. Reserve Bank of India
Of those, 2 relied on
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