Supreme Court of India
Central Wines, Hyderabad Etc. v. Special Commercial Tax Officer Etc.
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
Andhra Pradesh General Sales .Tax Act, 1957. section 2(s)-: "Turnover"-Whether it includes sales tax charged from the buyer and shown in the Bill, by virtue of the expression 'any other sum charged by the dealer whatever be the description, name or object thereof' occur ring in the said definition in section 2(s) and as such the amount of Sales Tax either shown in the Bill or by Debit Voucher is includible in the turnover for the purposes of computing the sales tax liability of c i· assessees. In Andhra Pradesh, Sales tax is levied under the authority of sections 5 and SA of the .P. General
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