Supreme Court of India
Ben Gorm Nilgiri Plantations Company, Coonoor and Ors. v. Sales Tax Officer, Special Circle, Ernakulam and Ors.
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.
3 Supreme Court benches have cited this judgment.
From the headnote
Sales Tax-Sale of tea to local agents of Foreign buyers Sales whether exempt under Art. 286(l)(b) of the Constitu tion-Constitution of India, Art. 286(1) (b)-Central Sales Tax Act, 1956, s. 5. The appellants were carrying on the business o'f growing and manufacturing tea in their estates. The sellers of tea were the appellants; the purchasers were local agents of Foreign buyers. The sales were by public auction at Fort Cochin.…
Authorities it was built on
Where later benches applied it
- 2008 Grid Corporation of Orissa Ltd. v. Gajendra Haldea and Ors.
- 1997 K. Gopinathan Nair Etc. v. State of Kerala
- 1969 Coffee Board, Bangalore v. Joint Commercial Tax Officer, Madras & Anr.
Of those, 1 relied on · 2 mentioned
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