Supreme Court of India
Hindustan Lever Ltd. v. State of Karnataka
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
Karnataka Tax on Entry of Goods Act.1979- Schedule l,Ent,.Y 66, 80 - Classification - Exemption - Packing materials for tea whether can said to be raw material, components, or inputs used in the manufacture of tea - Claim by appellant-assessee, a tea manufacturing unit at Dharwad, for exemption from payment of entry tax on packing material of tea Jinder notification dated 31.3.1993-Held: Packing materials separately defined in Entry 66 and raw materials, component parts and inputs, used in the manufacture of an intermediate or finished product separately defined in Entry 80 - When raw
Authorities it was built on
- 1964 M/s. J. K. Cotton Spinning & Weaving Mills Co. Ltd. v. Sales Tax Officer, Kanpur and Another
- 1989 Collector of Central Excise, Calcutta-ii v. Eastend Paper Industries Ltd. & Anr.
- 2015 M/s. Escorts Ltd. v. Commnr. of Central Excise, Faridabad
- 1989 Star Paper Mills Ltd. v. Collector of Central Excise, Meerut
- 1989 Jitender Tyagi v. Delhi Administration & Anr.
- 1994 Tata Engineering and Locomotive Company Ltd. v. The State of Bihar and Anr.
- 1994 H.M.M. Limited v. The Collector of Central Excise
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