Supreme Court of India
M/s. Anwarkhan Mahboob Co. v. The State of Bombay (now Maharashtra) 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.
From the headnote
Purchase Tax-If leviable on goods not specifically mentioned as taxable but come under the general description "all goods other than those specified "-Conversion of one commodity into another com mercially different article-If amounts to consumption-Place of purchase for the purpose of taxation-Constitution of India, Art. z9 ({) & (g), 286-Bombay Sales Tax Act, z953 (Bom. Act III of z953), s. IO, Schedule , Entry 80. The petitioner Company carrying on the business of manu facturing bidis and having its head office at Jabalpur in the State of Madhya Pradesh made certain purchases of tobacco
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