Supreme Court of India
Tata Iron and Steel Co., Limited, Bombay v. S. R. Sarkar and Others.
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.
1 Supreme Court bench has cited this judgment.
From the headnote
Sales Tax-Inter-State sales-Sale effected by transfer of documents of title to goods during their movement from one State to another-Appropriate State to tax such sale-Place where sale effected-Central Sales Tax Act, I956 (74 of I956), ss. 2(a), 3, 4- Constitution of India, Art. 286. The petitioner, a limited company carrying on the business of manufacturing and selling fron and steel goods, with its factory at Jamshedpur in Bihar and its head Sales Office in Calcutta in west Bengal, was served with a notice on August 12, 1959, by the Commercial Tax Officer of West Bengal directing it to
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