Supreme Court of India
State of Madhya Pradesh (now Maharashtra) v. Haji Hasan Dada
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
P. and Berar Sales-tax Act (21 of 1947), s. 13-Claim for refund When can be ordered. The respondent was assessed to tax by the Assistant Commissioner of Sale»-tax under the .P. and Berar Sales-tax Act, 1947 on the turnover of his business and he paid the tax. After the order of assessment the Board. of Revenue gave a ruling that dyeing charges were not taxable under the Act. The respondent applied to the Assistant Commissioner, under s. 13 before its amendment in 1953 for refund, on the plea that the amount claimed represented dyeing charges included in his turnover. The Assis- tant
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