Supreme Court of India
State of Tamil Nadu v. Kannan Devan Hills Produce Co. Ltd.
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
Madras Agricultural Income-tax Act, 1955-Rules 7 and 8 made under s. 6--Whether tea grown in Madras but manufactured in Kera/a corns within the scope of the said Rules. The respondent-assessee is a limited company carrying on the business of tea planting, part of its tea estates was situated in Kerala and the other part was in Tamil Nadu. According to the assessee, the estate in question was working as one unit with one factory and common accounts were maintained for. the whole estate. For the assessment years 1956-57, 1957-58 and 1958-59, the Agricul tural Income-tax Officer, Tamil Naclu,
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