Supreme Court of India
The State of Madhya Bharat (now the State of Madhya Pradesh) & Ors. v. Hiralal Ji
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
No. 58, dated October 24, 1953, hereinafter called the• 'Notification', issued by the Government of Madhya Bharat under the Madhya Bharat Sales Tax Act, Samvat 2007 (Act No. 30 of 1950), hereinafter called the Act. The facts are as follows : Hiralal, the respondent, is the• manager of a joint Hindu family carrying on business in the name and style of "Messrs. Tilokchand Kalyanmal". The joint family owns a re-rolling mill situated in Indore City called the Central India Iron and Steel Company. The said family purchases scrap· iron locally and imports iron plates from outside and after con- e
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