Supreme Court of India

State of Orissa v. M.A. Tulloch and Co.

Neutral citation
Bench K. Subba Rao J.
Decided 24 April 1964

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.

1 Supreme Court bench has cited this judgment.

From the headnote

Assessment orders were passed by the Sales Tax Officer allowing the deductions of two amounts claimed by the respondent-dealer under s. 5(2)(a)(ii) of the Orissa Sales Tax Act in respect of goods sold to a registered dealer. The respondent-dealer filed appeals to the Assistant Collector Sales Tax, challenging the assessment on grounds which were not relevant and against those decisions revisions were filed by the dealer.…

Where later benches applied it

Of those, 1 referred to

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