Supreme Court of India
State of Kerala v. M.P. Shanti Verma Jain
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
JUDGMENT: J U M N T .P. Wadhwa, J. State of Kerala in this appeal is challenging the judgment dated February 6, 1986 of the Division Bench of the Kerala High Court holding that MSP Family Jain Trust (’Trust’ for short), of which the respondent is the President, is exempt from payment of tax on its agricultural income under Section 4 of the kerala Agricultural Income Tax Act, 1950 (’Act’ for short) as amended by Kerala Act 9 off 1974.…
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