Supreme Court of India
The State of Tamil Nadu v. Mc. Dowell and Company Ltd. Madras
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
Sales Tax: Assessee--Disflibutor of liquor-Deposit Amount collected for bot- Iles-Refunded on retum-Deposit amount included in Sales tumover for imposing sales tax-Held, no sale of bottles took place-No resale on retum of bottles-Not liable to sales tax on sale of bottles. The respondent-assessee was a distributor of liquor for United Breweries Ltd., the principal. The assessee had to deposit certain amounts - for taking delivery of the liquor in bottles. On return of bottles, the deposit amount was refunded. The assessee in turn collected deposits at the same rate from its customers and
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