Supreme Court of India

Dmai

Diary number
Neutral citation Not assigned by the Court
How to cite
Bench A.M. Ahmadi and Sujata V. Manohar JJ.
Decided 21 January 1997

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

JUDGMENT: J U M N T Mrs. Sujata V. Manohar. J. The respondents is a partnership firm carrying on business as agents of Hindustan Lever Ltd., Indian Oil Corporation and various other corporations. The respondent carries on whole-ale business in the products of these companies and has its registered office at Kanatabanji District Bolangir in the State of Orissa. For the assessment year 1969-70 the respondent was assessed under Section 12(4) of the Orissa Sales Tax Act, 1947 (hereinafter referred to as the said Act) by order dated 23.9.1970.

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