Supreme Court of India
C.T. Ltd. and Anr. v. Commercial Tax Officer and Ors.
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: Central Sales Tax Act, 1956: Section 5(3)-Export of tea-Contract between appellant and State Trading Corporation for supply of Tea Purchase of tea by appellants from auction brokers-Sales tax imposed- Claim for exemption from payment of sales tax-Rejected by Tribunal- On appeal, held: the purchase of tea by the appellants at the auction in faljilment of the export obligation was the penultimate sale in the course of export-Hence exempt from payment of sales tax.…
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