Supreme Court of India
V. Guruviah Naidu and Sons Etc. v. State of Tamil Nadu and Anr. Etc.
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.
2 Supreme Court benches have cited this judgment.
From the headnote
Madras General Sales Tax Act, 1959, Schedule ll, items 7(a) and (b)-lf ultra vires. '!taw as well as dressed hides and skins are declared goods under Central Sales Tax Act, 1956. Section 4 of the Madras General Sales Tax Act, 1959, provides that the tax shall be payable by a dealer, on the sale or purchase of declare! goods inside the State, at the rate and only at the point specified in the Second Schedule to the Act, on the turnover in such goods.
Where later benches applied it
- 2025 M/s U.P. Asbestos Limited v. State of Rajasthan & Others
- 2016 Jindal Stainless Ltd. & Anr v. State of Haryana & Ors
Of those, 2 referred to
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