Supreme Court of India
State of Orissa and Anr. v. M/s. K.B. Saha and Sons Industries Pvt. Ltd. & Ors. 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.
From the headnote
Sales Tax: Central Sales Tax, Act, 1956-s. 3(a)-Orissa Sales Tax Act, 1947- Sales tax-Levy of-Transaction of sale and purchase of kendu leaves between purchaser and Government of Orissa Undertaking-Purchaser lifting the kendu leaves from such depots under transport permit and transporting it to their place of business in State of West Bengal-Exigibility to sales tax Held: Sale/purchase occasioned movement of Kendu leaves from State of Orissa to State of West Bental and as such transaction taking place in course of inter-state trade-Thus, exigible to sales tax under Central Act and not State
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