Supreme Court of India
Punjab Distilling Industries Ltd. v. The Commissioner of Income-tax, Simla
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
Income-tax-Distiller tahing deposit refundable on return of bottles-Balance of deposits after refund, if trading receipt--Indian Income-tax Act (XI of z922), s. IO. The appellant, a distiller of country liquor, carried on the business of selling liquor to licensed wholesalers. Due to shortage of bottles during the war a scheme was evolved, where under the distiller could charge a wholesaler a price for the bottles in which liquor was supplied at rates fixed by the Government, which he was bound to repay to the wholesaler on his returning the bottles. In addition to this the appellant took a
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