Supreme Court of India
Commissioner of Sales Tax, Gujarat v. Union Medical Agency
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
The expression "Registered dealer" is used in section 8 (ii) in its defi nitional sense to mean a dealer registered under section 22 of the Bombay Sales Tax Act and it does not include a dealer under the Central Sales Tax Act. [875A] (2) The o bje:ct of section 8 is to prevent a multiple point taxation on goods specified in Schedule and for impos1tion of single point tax on them under the Act. If a dealer is registered only under the Central Act and not und((r the Bombay Act, it would mean. that he is not liable to pay tax under the Bombay Act and in that event, even if he has sold goods
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