Supreme Court of India
State Trading Corporation of India Ltd. v. State of Mysore
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
The result is that the petitions are allowed and we direct that appropriate writs be issued quashing the orders of assessment mentioned in the petitions and restraining the respondents from levying or collecting the tax in respect of sales mentioned in the petitions in which the goods moved from outside into Mysore. There will be no order for costs as the petitioners had omited to disclose to permits and had not in the petitions stated their case as clearly as it could have been done.
Judgment, p. 799
From the headnote
Sales Tax-Supply made to purchasers within the State from factories outside the State-If inter-State sale-Central Sales Tax Act, 1956(74 of 1956), s.3-Constitution of India, as amended by the Constitution (Sixth Amendment) Act, 1956, Arts.286(2), 269(1)(g), Entry 92A of List I, 19(1)(f), 31. Clause (1) of Art. 269 of the Constitution as amended by the Constitution (Sixth Amendment) Act, 1956, which came into force on September 11, 1956, provided that "The following. . . . . taxes shall be levied and collected by the Government of India ...... (g) taxes on the sale ...... of goods other than newspapers, where such sale .... takes place in the course of inter-State trade ......"…
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