Supreme Court of India
The Regional Transport Officer-cum-taxing Authority, Rourkela and Ors. v. Steel Authority of India 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.
From the headnote
Orissa Motor Vehicles Taxation Act, 1975 : Sections JO and 15-Schedule-ltems 3, 4 and 6. Motor Vehicles-Use by Employer for canying employees-Payment of tax under item 3-Later employer required to pay higher "tax under item 4-Employer's case that tax was leviable under Item 6-Consensus between parties-Held till relief was sought under sections JO and 15 vehicles exigible c to tax-Co1Tective measures for changing rates of tax under items 3 to 6--Liberty to State to come to a different conclusion after a fact finding enquiry. The Respondent-Authority was paying tax, under Item 3 of the Schedule
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