Supreme Court of India
The Indian Aluminium Co. Ltd. v. The C.I.T., West Bengal, Calcutta
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
I) Cert•1n important a peels of the qcestion were not brought to the attention of this Court when· the earlier case was decided. Jf that decision is modified as erroneous, it is not likely to cause any public in convenience hard"'hip or mischief; and numerous assessees would be affected oy the decision. [20A- ] Ke"hav Mill" Co. Lid. v. .1.T. [1965] 2 S. .R. 908, 922, followed. (2) There 's no doubt that in one sense when rate.s and taxes on . property are paid by a trader he pays them as owner or occupier, be· cause taxes are either on possession of p'roperty or on its ownership. >< But when
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