Supreme Court of India
Bharat General & Textile Industries Ltd. & Ors. v. State of Maharashtra & Ors.
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
Constitution of India, 1950: Articles 14. 19( 1) (g) and 300A Sections 41 and 41A of Bombay Sales Tax Act-Validity of-Whether there is conferment of arbitrary power on State Government to exempt units from sales tax. Bombay Sales Tax Act: Sections 41 and 41A and Package Scheme of incentfres 1979-Whether confers arbitrary power of exemp tion on State Go<"ernment to exempt units from payment of Purchase Tax, Sales Tax and Central Sales Tax. By virtue of the notifications issued by the Government of Maharashtra in exercise of its powers under section 41 of the Bombay Sales Tax Act, the new
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