Supreme Court of India
M/s Dewan Enterprises v. Commissioner of Sales Tax, U.P.
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 aforesaid reasons, the appeal is allowed the judgment of the High Court is set-aside and it is held that appellant is only entitled to be taxed @ 4% on the sale price of the cycle rims.
Judgment, page 4
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