Supreme Court of India
Tyl, Ramco Cement Distribution Co. Pvt. Ltd., Tamil Nadu Etc. Etc. v. State of Tamil Nadu
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
We are of the opinion that the High Court was fully justfied in applying the decision in Hindustan Sugar Mills Ltd. to the present case and denying the benefit of deduction of freight C charges from the controlled price to arrive at the turnover of the assessee for the purposes of the Central Sales Tax Act.
Judgment, page 12
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