Supreme Court of India
Mettur Chemical and Industrial Corporation Limited v. Commissioner of Income-tex, Madras-1
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.
What the Court ordered
For the aforesaid reasons, this appeal is dismissed, but in the circumstances, parties are left to bear their won costs.
Judgment, page 5
From the headnote
JUDGMENT: J U M N T KIRPAL. J. This is an appeal by way of special leave having been granted against the judgment of the Madras High Court which had answered the three questions of law referred to it by Income Tax Tribunal under Section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) in favour of the respondent. The facts as found by the Tribunal are that the appellant was manufacturing coustic soda utilising billiter cells and up to the year 1956, its production capacity was 13.5 tons per day.
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