Supreme Court of India
State of Uttar Pradesh and Ors. v. Modi Industries Limited
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. Sales Tax Act, 1948-S. 31-Scope of. The respondent filed its sales tax returns for the assessment years 1948-49 and 1949.50 on the basis of its turnover of two previous years. In respect of certain commodities, the rate of sales tax was enhanced with effect from certain dates falling . within the assessment years. The High Court on reference took the view that the dealer who had chosen to be assessed on the basis of its tuinover of the previous year of assessment: \Vas liable to be assessed at the rule prevailing On the first day of the rel~vant assessment year and tJ,J.at any change
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