Supreme Court of India
M/s. Continental Chemicals Ltd. v. Sales Tax Officer and Anr.
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
U.P. Sales Tax Act, 1948 : Section 4- -2nd Explanatiort-Applicability of c Sales Tax-Exemption from-Notification dated 26.12.1985--Ap- plicability of-Expression 'Industrial Unit' and 'Date of Starting Production'--Meaning of Sales Tax-Appellallt-assesseee-Commencement of ManufacturingC unit by-First sale effected on 1.11.1985 and sales tax registration Certificate y obtained 011 23.11.1985--Thereafter assessee started manufacturing unit 011 its own property and obtained permanent registration certificate on 11.9.1986-That unit started production 011 3.3.1986 and first sale effected on
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