Supreme Court of India
Indo International Industries v. Commissioner of Sales Tax, Uttar Pradesh.
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.
1 Supreme Court bench has cited this judgment.
From the headnote
Uttar Pradesh Sales Tax Act, 1948, Entry Nu. 39 of the First Schedule thereto-" Hypodermic clinical syringes"-whether a glass ware. Upto November 30, 1973, there were two competing entries in the First Schedule to the U. P. Sales Tax Act, 1948, so far as the item "hypodermic. clinical syringes" is concerned, namely, Entry 39 which ran : "Glass wares other than hurricane lantern chimneys, optical lenses and bottles" and Entry 44 which ran: "Hospital equipment and apparatus"and for an item faJJing under the former the rate of tax was 1 (, % while uncier the latter the rate of tax was 4 % and
Where later benches applied it
Of those, 1 referred to
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