Supreme Court of India

State of Madras v. S. Padmanabhan Etc.

Neutral citation
Bench J.C. Shah J.
Decided 21 January 1971

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

In the result the appeals are allowed and the decision of the High Court is hereby reversed.

Judgment, page 4

From the headnote

Tamil Nadu General Sales Tax Act, 1959-Act coming into force on April 1, 1959-Published in Official Gazette on March IS, 1959- .O. 976 issued under Act, on March 28, 1959 authorising notification under s. 17 to be published on April 1, 1959- Notification coming into force on April l, 1959-Exemption of fresh fruits under earlier Act taken away under notifioation-Validity of notification whether affected by fact that ii was issued before coming into force of Act.…

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