Supreme Court of India
Messrs Ashok Leyland Ltd. v. The State of Madras
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-Inter-State sales before the enactment of the Sales Tax Laws Validation Act-Such sales taxed on the footing of sales inside the State-Sales found to be inter-State sales-Validity of assessment after the passing of that Act-Madras General Sales Tax Act, I939 (Mad. 9 of I939), ss. 2 (h), 22-Sales Tax Laws Valida tion Act, I956 (7 of I956), s. 2-Constitution of l ndia, Art. 286. The appellant firm had its factory in the State of Madras, where it manufactnred, assembled and sold motor vehicles, spare parts and accessories. For the assessment year 1952-53, the sales tax authority
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