Supreme Court of India

Collector of Central Excise Etc. Etc. v. Neoli Sugar Factory Etc. Etc.

Neutral citation
Reported as [1993] 2 S.C.R. 758
Bench B.P. Jeevan Reddy J.
Decided 30 March 1993

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

For the above reasons, we are of the opinion that the interpretation placed upon the said notifications by the majority of the High Courts is the correct one.

Judgment, page 15

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