Supreme Court of India
State of Maharashtra v. Mahalaxmi Stores
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.
5 Supreme Court benches have cited this judgment.
From the headnote
Bombay Sales Tax Act, 1959: S.2(17)- 'Manufacture '-Stone boulders-Crushed into 'gitti ' Assessee 's contention that converting boulders into gitti does not involve any manufacturing process accepted by Tribunal-On reference, High Court holding that conversion of boulders into 'gitti' did not amount to manufacture '-Held, there is no illegality in the judgment of the High Court. Commissioner of Sales Tax, Uttar Pradesh v. Lal Kunwa Stone (P.) Ltd, [2000) 3 sec 525, relied on.…
Where later benches applied it
- 2023 Commissioner of Trade Tax v. M/s. Kumar Paints and Mill Stores through its Proprietor
- 2017 Commissioner Central Excise, Bangalore v. M/s. United Spirits Ltd. & Anr.
- 2014 M/s Mamta Surgical Cotton Industries, Rajasthan v. Assistant Commissioner (anti-evasion), Bhilwara, Rajasthan
- 2007 M/s A.P. Products v. State of Andhra Pradesh and Ors.
- 2006 M/s. Sonebhadra Fuels v. Commissioner, Trade Tax, U.P. Lucknow
Of those, 3 referred to · 2 mentioned
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.