Supreme Court of India
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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 KHARE J. The appellant, who is a dealer in Ayurvedic herbs and oils, supplied ayurvedic herds to the Government Ayurvedic College, Trivandrum during the assessment years 1984-85, 1985-86 and 1986-87 and, consequently, filed returns in Form 8 of Kerala General Sales Tax Act (hereinafter referred to as ‘the Act’), claiming exemption on entire turn-over for the aforesaid three assessment years. The exemption so claimed was on the basis that ayurvedic herds are taxable at the point of last purchase in the State by a dealer who is liable to pay tax.
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