Supreme Court of India
Hiralal Ratan Lal v. Sales Tax Officer, Kanpur
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
Under the U.P. Sales Tax Act 1948 as it originally stood the purchases of split or processed foodgrains and dal by dealers were sought to be brought to tax under s. 3- of the principal Act read with the notification issued. in a writ petition relating to the assessment year 1966-67 (Tilok Chand Prasan Kumar v. Sale Tax Officer, Hathras 25 STC 118) the High Court of Allahabad struck down the levy holding that the dal purchased by the petitioner could not be said to be a commodity essentially different from the arhar dal purchased by the dal mills and accordingly the purchases effected by the…
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