Legal Street registered trademark

Supreme Court of India

Rajasthan Roller Flour Mills Association and Anr. Etc. Etc. v. State of Rajasthan and Ors.

Neutral citation
Bench B.P. Jeevan Reddy J.
Decided 1 September 1993

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.

4 Supreme Court benches have cited this judgment.

What the Court ordered

We hold that flour, maida and suji derived D from wheat are not "wheat" within the meaning of Section 14(i) (iii) of the Central Sales Tax Act.

Judgment, page 22

From the headnote

Central Sales Tax Act, 1956-Section 14(i)(iii)-£xpression 'WheatL­ Whether includes Flour, Maida and Suji and therefore, declared goods-Com­ mercially are they different goods. Central Sales Tax Act, 1956-Sections 14 and 15 read with Constitution of India Art. 286-Restrictions on levying tax-lts application-Words "That is to say''-Meaning of Constitution of India-VI/th Schedul~Entry 92- of List I and Entry 54 of List II and Article 286--Power of the State Legislatures to levy taxes on sale or purchase of goods other than newspapers.

Authorities it was built on

Where later benches applied it

Of those, 1 relied on · 1 referred to · 2 mentioned

Sign in free to read it

  • The full judgment, page by page, as published in the Supreme Court Reports
  • The ratio: what the Court held, verbatim, with the page it sits on
  • 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.