Supreme Court of India
Zila Parishad Kheri v. Hindustan Sugar Mills & Anr.
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. Kshettra Samitis and Zita Parishads, Adhiniyam, 1961 s. 121- U.P. District Boards Act, 1922, s. 114--Regular purchase of raw material in a rurlll area whether amounts to cc.rrying on business in that area. The appellant Zila Parishad sought to impose circumstances and pro perty tax on the respondent whose factories for manufacturing sugar were situated outside the area of appeUant's jurisdiction but who regularly made purchases of sugar cane in the said area. On the question whether such purchases amounted to carrying on business in the area within the meaning of s. 121 of the U.P.
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