Supreme Court of India
Municipal Commissioner, Chinchwad New Township Municipal Council v. M/s. Century Enka Ltd.
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
In view of the aforesaid decision, which was followed in Commissioner of Income Tax v.
Judgment, page 5
From the headnote
Municipalities : Municipal Council-Octroi-Exemption from levy-Resolution regard- ing-Exemption to initially imported plant and machinery by new industrial Undertaking--Clalification appended to Resolution-lndustlies f onned by splitting up or reconstntction of business in existence would not be a new lndust!JScope of-Held : unit set up to effect substantial expansion of existing business was entitled to exemption. The appellant-Council passed a Resolution whereunder initially im ported plant and machinery by a new Industrial Undertaking was ex empted from the levy of octroi. However, clause
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