Supreme Court of India
Bengal Timber Trading Co. Ltd. v. Commissioner of Sales Tax, Madhya Pradesh
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.
What the Court ordered
In the result, it must be held that the sales in these cases were covered by the Explanation to Art. 286 (!) and as such not taxable by the State of Madhya Pradesh.
Judgment, page 11
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