Supreme Court of India
State of Orissa v. M/s Orissa Road Transport Co. Ltd. Etc. Etc.
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 hold that scrap sold is certainly connected with the business of the company and the turnover in respect of this commodity is liable to tax.
Judgment, page 7
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