Supreme Court of India
The Tata Iron & Steel Co. Ltd. v. The State of Bihar
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-Provincial legislation imposing tax in certain cir cumstances-Validity-Power of Provincial Legislature-Retros pective levy, legality of-Theory of territorial nexus, if applicable -Bihar Sales Tax Act, 1947 (No. XIX of 1947) as amended by Bihar Sales Tax (Amendment) Act, 1948 (VI of 1949), ss .. 4(1), 2(g). The appellant company, carrying on business as manufacturer of iron and steel, with its factory and works ·at J amshedpur in Bihar, was assessed to sales tax for two periods prior to the Con stitution, under the Bihar Sales Tax Act, 1947 (No. XIX of 1947). enacted by the Bihar
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