Supreme Court of India
Indian Copper Corporation Ltd. v. The State of Bihab, 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
Sales Tax-" Explanation Sales "-Sale in one State but deli very outside-Consumption not in State of first destination-Whe ther "outside" sale-Constitution of India, Art. 286(I)(a)-Bihar Sales Tax Act, r947 (Bihar XIX of z947), ss. 2(g) and 33. The appellant effected sales during the period 26-1-1950 to 31-3-1950, whereunder the property in the goods passed in the State of Bihar but delivery was effected outside Bihar for con sumption outside Bihar. In some of these sales the goods were delivered in the State of first destination for consumption there in whilst in other cases the goods
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