Supreme Court of India
Malayalam Plantations Ltd. v. The Deputy Commissioner of Agricultural Income-tax and Sales Tax
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-Tea sold bu auction at Fort Cochin which was outside State of Travancore-Cochin-Whether to he included in turn-over for purposes of Sales-tax-"Outside Sale"-Meanina of-Doctrine of territorial nexus in Sales Ta.r legis!ation Point not urged in High Court or taken up in Statement of case-It can be taken up in Supreme Court-Constitution of India, Art. 286(i)(a} before and after the Constitution (Sixth Amendment) Act, 1956-Travancore-Cochin General Sales Tax Act. 1950, s. (J). The appellant company owns several estates wherein tea is grown and it was assessed to sales-tax by the Sales
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