Supreme Court of India

The State of West Bengal v. The Indian Iron & Steel Co. Ltd.

Neutral citation
Reported as [1971] 1 S.C.R. 275
Bench J. C. Shah and K. S. Llegdb JJ.
Decided 16 April 1970

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

We hold that it was open to the assessing authority to take into consideratioo the value of the coal supplied to the factories and workshops referred to earlier in computing the profits, of the colliery.

Judgment, page 7

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