Supreme Court of India
State of U.P. & Another v. Haji Ismail Noor Mohammad & Co.
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
U.P. Sales Tax Act, 1948/U.P. Sales Tax Rules, 194S.Sections JD and 4B/ Rule 25A (5)-Tax-Special relief to dealer holding recognition certificate -Date of actual issue of certificate immaterial-Dea/er to be in possession of certificate at assessment. The respondent "dealer" registered under the U .P. Sales Tax Act, 1948 was carrying on the business of manufacture of oils from groundnuts and other oil seeds, and was under section 3- .of the Act, liable to purchase-tax on oil seeds at 3% ad valorem on the turnover of its purchases from ihe cultivators or other unregistered dealers. Section c 4-
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