Supreme Court of India

State of Tamil Nadu v. Pyare Lal Malhotra Etc.

Neutral citation
Bench A. N. Ray, M. H. Beg, R. S. Sarkaria and P. N. Shinghal JJ.
Decided 19 January 1976

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

that is to say' must vary with the context. The purpos.e of the expression in a sales tax law would be to indicate the types of goods each of which would constitute a separate class for a series of sales. ll72f- , 173B] 3. The chemical composition of iron and steel, cannot afford a clue to the meaning of iron and steel. Sales Tax Law taxes sales of goods and is not a .taxation on sales of substance out of which goods are made.

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
Sign in to read - for free

An email address, no password.