Supreme Court of India
State of M.P. v. Indore Iron and Steel Mills 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.
From the headnote
Sales Tax: MP. General Sales Tax Act, 1958: Sections 7 and 12. c Sales tax-Purchase tax-Exemption of-State Government notification dated 8-10-1978 and item 2(b) column (4) of Schedule thereto-Provided for exemption of purchase tax under S. 7 of the State Act in respect of iron and steel as specified in S. 14(4) of the Central Sales Tax Act, 1956 subject to the condition that the said goods suffered entry tax under MP. Sthaniya Kshetra Me Mal Kar Ke Pravesh Par Kar Adhiniyam, 1976 (Entry Tax Act) before such purchase-Held: The word "suffered" meant actual payment- Hence, dealers exempted from
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