Supreme Court of India
M/s. Sahakari Khano Udyog Mandali Ltd. v. The State of Gujarat
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
Sales Tax: Bombay Sales Tax Act, 1959/Gujarat Sales Tax Act, 1969 : • Ss.2(11), 3, 14B/2 (10)-Co-operative Society engaged in sugar Manufacture-Society obtains sugarcane from members-Advances loans against the sugarcane-Whether such transactions amount to purchases at tracting sales tax liability--ln view of the aims and objectives set out in the bye-laws. Whether such Society falls under the definition "dealer". Words & Phrases : ''Dealer''-Meaning of in the context of Sales Tax Act of Bom bay/Gujarat.
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