Supreme Court of India
M/s. Ouchterloney Valley Estates Ltd. v. State of Kerala
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
Sales Tax-Sales by auction at Fort Cochin in Mddras State-Delivery after approval in Travancore-Cochin-Sale whether completed on fall of hammer at auctio.-i in Madras State-Taxability of sales under Travancore Cochin General Sales Tax Act (Act 11 of 1125). Teas produced by the appellants were classified and stocked in lots in godowns at Willingdon Island which at the relevant time was in the State of Travancore-Cochin.…
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.