Supreme Court of India
Commissioner of Sales Tax, M.P. v. Madhya Bharat Papers 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
Central Sales Tax Act, 1956: Sales Tax-Exemption-State CJovernment Notification issued under s. 8(5) exempted cenain dealers from sales tax under the Act in respect of sales in course of inter-State trade of goods produced/manufactured by them provided they were registered under the Act-Held : It is necessary that a dealer is registered under the Act-It is immaterial whether registration is under s. 7(1) or s.7(2}-Liability to pay tax arose on commencement of production and business-Hence, a deala registered only under s.7(2) is also entitled for exemption from sales tax-M.P. Government
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