Supreme Court of India
S.K. Pattanaik (dead) through Lrs. v. State of Orissa 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
Excise Law: Bihar and Orissa Excise Act, 1915: c Ss.27 and 28-Excise duty and countervailing duty-Levy of Indian made foreign liquor-Import of into state of orissa-Stored in licensed bonded warehouse-Stock became sedimented and rendered unfit for human consumption and destroyed-Demand of countervailing duty-Held, was perfectly justified-Since the taxable event for attracting excise duty or countervailing duty is the manufacture or import of excisable goods into the - State , charge of incidence of duty stands attracted as soon o,s the taxable event takes place and the facility or postponement
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