Supreme Court of India
Sales Tax Officer, Cuttack and Another v. M/s. B.C. Patel & Co.
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.
What the Court ordered
We hold that the a-isessme,ats for tb.e_Jwo quarters of the pre-Constitution period were valid under sub-s. (2) of s. 4 of the.
Judgment, page 22
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