Supreme Court of India

State of Jammu & Kashmir and Others v. Caltex India (ltd.)

Neutral citation
Bench P.B. Gajendragadkar, K.N. Wanchoo, M. Hidayatullah, V. Ramaswami and P. Satyanarayana Raju JJ.
Decided 17 December 1965

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-Petrol sent under contract from Punjab to Jammu & Kashmir-Sa/es whether inter-State in character-Chargeability under Jammu & Kashmir Motor Spirit (Taxation of Sales) Act 2005, '· 3- Sales Tax Laws Validation Act, 1956, effect of-Constitution of India Art. 286(2). Petrol and allied products were supplied by the respondent company from its depot in Punjab to the State Mechamzed Farm at Nandpur in Jammu & Kashmir State under a contract with the Director-General of Supplies, Delhi.…

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