Supreme Court of India
State of Tamil Nadu v. Pyare Lal Malhotra Etc.
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
that is to say' must vary with the context. The purpos.e of the expression in a sales tax law would be to indicate the types of goods each of which would constitute a separate class for a series of sales. ll72f- , 173B] 3. The chemical composition of iron and steel, cannot afford a clue to the meaning of iron and steel. Sales Tax Law taxes sales of goods and is not a .taxation on sales of substance out of which goods are made. We prefer to follow
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