Supreme Court of India
Nagar Mahapalika Bareilly v. State of U.P. & Others
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.Nagar Mahapalika Adhiniyam, 1959: Section 172 (2)(b) and Notification dated April 30, 1986, Schedule Class III Item No. 7 & Class VI Item No. 6-'Foreign imported liquor and all kinds of wine made in India' -Interpretation of-Levy and realisation of octroi Taxable event is entry-Nature and type of goods the relevant factor- Country spirit/rectified spirit-Levy of octroi duty. Statutory Interpretation: Taxing Statute-Taxable items mentwned in Schedule to enactment-Court to give meaning intended by framers of schedule-All items in one group to be considered in a generic sense. The Nagar
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