Supreme Court of India
India Tobacco Co. L1d. v. The Commercial Tax Officer, Bhavanipore & 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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
In the result, the learned Judge made the Rule iabsolute and quashed the impugned notices.
Judgment, page 5
From the headnote
Interpretation of statutes-Repeal, nature of-Bengal Finance ·(Sales Tax) Act, 1941, if repealed, with regard to cigarettes by West Bengal Sales Tax Act, 1954-West Bengal Sales Tax (.'4.mendment) .ct, 1958-EjJect of, Under the Bengal Finance (Sales Tax) Act, 1941, the definitions of 'goods' and 'dealer' are very comprehensive and general, and 1hey cover 'clgarettes' and a dealer in cigarettes. Under s. 5(2)(a)(ii), a dealer would be entitled to pur· chase free of tax goods required by him for use in the manufacture of cigarettes.
Where later benches applied it
Of those, 1 relied on
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