Supreme Court of India
Commissioner, Commercial and Sales Taxes and Ors. v. M/s. Orient Paper Mills 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
Orissa Sales Tax Act, 1947; Section /4(c): Sales Tax Assessment-Raising of extra demands-Appeal rejected by Revenue-Appeal to Tribunal-Authority issuing notice of attachment against assessee during pendency of the appeal before the Tribunal-Challenge to- Vacating the notice of attachment, High Court directed assessee to deposit certain amount and that assessee could claim refund, if any, due to him with interest thereon-Assessee filing an application for stay before the authority concerned-Authority directed assessee to deposit certain amount-Challenge to-High Court affirmed the order,
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