Supreme Court of India
State of Gujarat v. M/s. Ananta Mills Ltd.
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
Bombay Sales Tax (Exemption, set-cfj and Composition) Rules, 1954, rr. 6 and 12-Purchase Tax paid on unginned cotton-Ginned Cotton used in manufacture-Sale of Cotton seeds-Purchase tax, if re fundable. The respondent, a manufacturer of co,tton 1'cxtiles, purchased unginn ed cotton and paid purchase tax thereon. The cotton was ginned and pressed by the respondent, the ginned cotton was used in the manufacture of cotton textile while the cotton seeds w-ore sold by it. The respondent claimed refund of purchase tax paid on the unginned cotton under the Bombay Sales Tax (Exemption, Set-off and
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