Supreme Court of India
Ici India Ltd. and Anr. v. State of Orissa 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
Orissa Sales Tax Act, 1947-s. 5(1), proviso 5-Differential tax, payment of-When attracted-Manufacturer purchasing raw materials for manufacture/processing of 'Bulk Premix' for sa/e.,..-Furnishing declaration to the effect in Form No. IV by paying concessional rate of tax @ 40/o-However, 'Bulk Premix' transferred to its other units in State of Orissa and outside the State for manufacture of 'Bulk Explosive '-Held: Proviso 5 to s. 5(1) attracted-There was violation of the terms of declaration in Form IV since goods manufactured were ~ not sold-Thus, manufacturer liable to pay differential tax…
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