Supreme Court of India

Dmai

Diary number
Neutral citation Not assigned by the Court
How to cite
Bench Cji CJI, S.B. Majmudar J.
Decided 21 March 1997

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

Resultantly the latter part of section 5(2) is not attracted on the facts of these aspects any further.

Judgment, page 15

From the headnote

JUDGMENT: W I T [Civil Appeal No. 1167-71/92: 1546/93: and 3647-52/86] J U M N T S. . Majmudar, J. According to our esteemed colleague Sujata v. Manohar, J., these appeals are required to be allowed. With orofound respect, it is not possible for us to agree with her findings and the conclusions in so far as it is held bu her that section 5 sub-section (2) of the Central sales Tax Act, 1956 will cover the transactions in question.…

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