Supreme Court of India
State of West Bengal and Ors v. Md. Khalil Etc.
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
Calcutta Metropolitan Area Act, 1972-Sections 2(c), 14(3), (6) and (6)(b)-Certain goods brought into Calcutta without payment of entry tax- Respondents contended that goods were purchased form local market but were unable to prove the same-Demand notices challenged before High Court in c writ petition-Interim order for payment of tax and penalty-Matter trans- /erred to Tribunal, which put onus upon Authority to prove that goods wem imported without payment of tax-Demand for entry tax and penalty set aside-On appeal Held, respondents do not fall within the term "dealer", who is mquired to
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