Supreme Court of India
Commercial Tax Officer and Ors. v. Emkay Investments Pvt. 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
We are of the opinion that having regard to the object and purpose underlying the said Rule, it would he reasonable to say that the· respondent shall not be entitled to the benefit of the said exemption in respect of the goods, for which the trade mark or brand name of an existing H industrial writ is used.
Judgment, page 3
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