Supreme Court of India
The Municipal Committee, Raipur v. Phoolchand 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
Municipality-Bye-law-In!erpretation of-Levy of octroi on sarso oil seeds-Rate-Rules of the Raipur Municipality, 1951, Sobedule of goods, items 4, 44. The respondents carried on business of extraction of oil from oil seeds. The appellant Municipality charged octroi duty at Rs. 4-l l ·O percent ad valorem under item 44 of the schedule of goods attached to the Rules framed by the Muni cipality. The respondents' case was that they were liable to pay octroi under item 4 of the said Rules at the rate of 2 as. per maund. The schedule consisted of eight classes with 67 items of goods, the serial
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