Supreme Court of India
Sales Tax Officer, Ward 2 Moradabad and 2 Ors. v. Oriental Coal Corporation Moradabad.
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.
What the Court ordered
In the result, we are of opinion that clause (b) of s. 9(1) of the Central Sales Tax Act, 1956 is operative only from 7.9.1976.
Judgment, page 12
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