Supreme Court of India
Commissioner of Sales Tax, U.P. Lucknow v. Atma Ram Misra 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
U. P. Sales Tax Act: Section 9-Appeal against assessment- Whetha obligatory on assessee to pay admitted tax. · The respondents in each of these three cases was subjected to assessment under the U.P. Sales Tax Act. In each of these cases the assessee preferred an appeal to the first appellate authority and moved an ;ipplication for the waiver of any deposit of the tax which was neces sary before the appeal could be entertained. The first appellate autho rity in two of the cases dismissed the application and in the third directed the assessee to deposit 10% of the disputed tax within ten days
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