Supreme Court of India
D.H. Brothers Pvt. Ltd. v. Commissioner of Sales Tax, U.P. Lucknow
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: Section 4-Exemption from tax Notification dated 14.11.1980---Amending the list of agricultural implements-Sugarcane crusher (Kohlu)-Whether "agricultural implement'' and hence exempt from levy of sales tax. Administrative Law: Legislative intention-Taxing statute-- Various items mentioned in one group to be considered in a generic sense-Courts to give the meaning as intended by the framers in the statute. c The appellant, a registered dealer under U.P. Sales Tax Act, 1948 has been selling machinery including sugarcane crusher. The State Government was issuing
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