Supreme Court of India

Member Board of Revenue, West Bengal v. M/s. Swaika Oil Mills

Neutral citation
Reported as [1978] 1 S.C.R. 270
Bench Y.V. Chandrachud J.
Decided 4 August 1977

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

takes place in the course of the-import of the g;;-Ods into, or export of the goods out of, the territory of India. By the s.xth Amendment to the Constitution which cam

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