Supreme Court of India
M/s. Birla Corporation Ltd. v. State of Rajasthan 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
Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1988: S. 4(2 )-Entry tax-Reduction to the extent of amount of tax paid under law relating to general sales tax-Held, not applicable to the tax paid on sale or purchase of specified goods or in specified circumstances under the Central Sales Tax Act-Central Sales Tax Act, 1956 s. 2(i)-constitution of India-Seventh Schedule-List I, Entry 92A and List II, Entry 54. The appellant assessee, manllfacturer of cement, purchased in the State of Tamil Nadu dumpers for its use in the State of Rajasthan and paid tax under the Central Sales
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