Supreme Court of India

Rallis India Ltd. v. The State of Tamil Nadu

Diary number
Neutral citation Not assigned by the Court
How to cite
Bench S.P. Bharucha and V.N. Khare JJ.
Decided 10 November 1998

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

JUDGMENT: JUDGMENT V.N.KHARE.J. These civil appeals are directed against the judgment of the High Court of Judicature at Madras passed in Tax Case (Appeal) Nos. 871-872 of 1983 dated 28.7.1992 and Tax Case (Appeal) Nos.1100-1101 of 1992 dated 21.9.1992 wherein the High Court has held that the goods in question, namely, Gelatin would fall within the description of chemical as described in Entry 138 of the First Schedule to the Tamil Nadu General Sales Tax Act 1959 (for short the Act).

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