Supreme Court of India

State of Kerala and Ors. v. Mcdowell and Co. Ltd.

Neutral citation
Bench S.P. Bharucha and N. Venkatachala JJ.
Decided 15 February 1994

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

Kera/a Abkari Act: Section 7-1.ndian made Foreign Liquor-Export of-Bond executed for • deferred payment of duty on such export in Fonn VI of the Distillery and Warehouse Rules-Whether a bond within the meaning of Art. 13 of the Schedule to the Kera/a Stamp Act. 1939 or an agreement as defined in A1ticle 5 thereof-Whether liable to stamp duty under Entry 32 of the Schedule. Kera/a Stamp Act, 1939: Articles 5 and 13 of the Schedule-Bond executed by manufacturers of Indian made Foreign Liquofk-ln Fonn VI of the Disti(lery and Warehouse Rules-Whether a bond under Art.13 or an agreement as defined…

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