Supreme Court of India
Vijay Enterprises and Ors. v. Sales Tax Officer and Ors.
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
Uttar Pradesh Sales Tax Ac4 1948: Section 4- and Notification dated 29.J.1985-Exemption of Sales tax c to new industrial units-First sale of manufactured goods made within six -r- months from date of production-Diesel set purchased before date of first sale-Whether cost of diesel set to be included in capital investment and exemption granted for five years from date of first sale. The petitioners were a smail scale industrial unit manufacturing cycle stands and carriers. They applied for power connection in December, 1984, but it was given only on 20.S.86, thongb it was sanctioned on 19.1.86.
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