Supreme Court of India
Ashok Leyland Limited Etc. v. Union of India and Ors.
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
Tamil Nadu General Sales TaxAct-Ss. 16(1a & b)(2)(3)(4)(5)(6), 32, 55-Sales Tax paid in the respective states where the sales took place on sale of trucks to State organisations and others through the manufacturing Company's R.S.O. 's in different States after receipt of the vehicles from Tamil Nadu-The State under S. 6( ) has power to reopen assessment, even after acceptance of Fonn ' ', though this power should not be mechanically exer cised-Appeal against assessment order is possible-In the present case, in view of practical difficulties, Appellants to apply to Tribunal if assessing
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