Supreme Court of India
State of Goa and Others v. Leukoplast (india) Ltd. Etc.
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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We are of the view that the assessee should not have been allowed - - - STATEv.
Judgment, page 7
From the headnote
Central Sales Tax Act, J95(r-Section 8(2- )-Goa Local Sales Tax -Act-Section JO and schedule II, Entry 77--Goa Governn:ient Notification c No. 14/41/81-FIN (R & ) dated 28.8.1981-Notification No. 515/1987 (R ' and )S-Whether products manufactured by Assessee under licence from Drng Controller are "drngs anc medicines" within the purview of notification No. 14/41/81 FIN (R& ) and No. 515/87 (Rand )-8 and as such assessee entitled to refund sought-Held : Drngs and medicines not defined either in Central Sales Tax Act or Goa Local Sales Tax Act-Issuance of licence by Drng Controller not decisive…
Where later benches applied it
Of those, 1 relied on
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