Supreme Court of India

Dmai

Diary number
Neutral citation Not assigned by the Court
How to cite
Bench Cji CJI, Suhas C. Sen and Sujata V. Manohar JJ.
Decided 4 March 1997

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

JUDGMENT: J U M N T SEN, J. Following the decision in Civil Appeal Nos.8479-8482 of 1994 (United Breweries Limited v. State of Andhra Pradesh), these appeals must fail. Mr. . Sen, appearing on behalf of the respondents has drawn our attention to clause (ff) of sub-rule (4) of Rule 6 of the Karnataka Sales Tax Rules, 1957, which specifically provides:- "6(4). In determining the taxable turnover, the amount specified in clauses (a) to (n) shall, subject to the conditions specified therein, subject to the conditions specified therein, be deducted from the total turnover as determined from the…

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