Supreme Court of India
The Cement Marketing Co., of India Ltd. and Another v. The State of Mysore and Another
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 are of the opinion that the sales were in the nature of inter-State sales and were exempt from Sales tax.
Judgment, page 14
From the headnote
Sales Tax-Sale of goods-Transactions involving move· ment of goods across the border from one State to another Liability to tax-Mysore Sales Tax Act, 1948 (Mysore 46 of 1948)-Constitution of India, Art.286(2); The second appellant was a manufacturer of cement and at the material time it had over a dozen factories in different parts of India none of which was in the State of Mysore. The first appellant was its sales manager and ~ad its head office in Bombay with a branch office at Bangalore in the State of Mysore.
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