Supreme Court of India
Deputy Commissioner of Sales Tax (law) Board of Revenue v. G. S. Pai & Co.
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
Kera/a General Sales Tax Act 1963, First Schedule Entries 56 and 26A Scope of-Ornaments and articles of gold whether 'bullion and specie'- .L pipes whether 'water supply and sanitary fittings•. Words and phrases-'Bullion', 'specie' anti 'sanitary fittings' meaning of--- Kerala General Sales Tax Act 1963, First Schedule Entries 56 and 26A. lnterpreratton of Statutes-Erltries in Sales Tax Legislation-Interpretation· of-Words used by legislature to be given their popular sense meaning. Oil the questions ( 1) Wheth~ the ornaments and other articles of gold purchased by the SBsessee fell within
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