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
We are of the view that cashew nut kernels are not the same goods as raw cashew nuts.
Judgment, page 7
From the headnote
JUDGMENT: [With Civil Appeals Nos. 2371-72 of 1991, 4212 of 1992, 5535 of 1995] J U M N T Sen, J. The Central Sales Tax Act, 1956 (for short ‘the Act’) was amended by insertion of sub-section (3) of Section 5 by Act No. 103 of 1976 with effect from Ist April, 1976. The said Section 5(3) reads as under : "5.When is a sale or purchase of goods said to take place in the course of import or export. (1). . . . . (2). . . . .…
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