Supreme Court of India
Dmai
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
In the result, we see no merit in these appeals and dismiss them but in view of the conflict of views, we make no order as to costs.
Judgment, page 9
From the headnote
JUDGMENT: J U M N T Ahmadi, CJI. These two appeals arise out of a common judgment delivered on 14.8.1978 by a Division Bench of the High court of Andhra Pradesh whereby it repelled the contention of the appellant firm that Rule 12(3) (ii) of the Central Sales Tax (Andhra Pradesh) Rules was directory and not mandatory and if held to be mandatory the said rule was ultra vires the Central Sales Tax Act, 1956, hereinafter called ’the Act’.…
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