Supreme Court of India
Chhitter Mal Narain Das v. Commissioner of 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
U.P. Sales-tax Act 1948 S. 2(/1)-Supply of whrnt tu Regional Food Controller uncler U.P. Wheat Procurenient (Levy) Order-If lt1.1:ablc. The, asscssees who were dealers in food-grains supplied to the Regional Food Controller diverse quantities of wheat in compliance with the pro visions of the U.P. Wheat Procurement (Levy) Order. 1959. The Sales-tax Otliccr levied tax under the U.P. Sales-tax Act on the aggregate ol the price of wheat supplied by the assessees, rejec.ting the assessccs' conten tion that the wheat supplied was not sold to the Controller. In appeal, the Assistant Commissioner
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