Supreme Court of India
State of Jharkhand & Ors. v. M/s.laopalar.g. Ltd.
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 respondent-dealer, a manufacturer of articles of C · glass, is not entitled to derive the benefit of the notification issued by the State Government, dated 25.06.2001.
Judgment, page 11
From the headnote
Central Sales Tax Act, 1956- s:8(5)(b) - Notification issued under - Construction and applicability of - Respondent-dealer engaged in manufacture of glassware - Industrial unit of respondent-dealer situated in Jharkhand State Government issued notification S. 0. No. 25 , dated 25. 06. 2001 directing that tax payable in respect of sale of all "types of glass and glass sheets" in course of interstate sale or commerce.from any place of business in the State of Jharkhand shall be calculated at the rate of 3% - Respondent-dealer claimed benefit of reduced rate of tax under the notification
Authorities it was built on
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.