Supreme Court of India
Vishwanath Jhunjhunwala v. State of Uttar Pradesh 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
U.P. Sales Tax Act, 1948: Ss. 2(aa) and 28- (l)- "Business "-Import of coalin connection with- Declaration in Form-31-Firm engaged in refining of oil on its own account as also on job work basis-Not allowed to use the coal imported on Form-31 for job work-Held, concept of business would not exclude processing materials-Coal imported/or processing raw material is included in definition of "business" under s. 2(aa)-Activities of the firm include job work which involve purchase of coal and fall outside exclusionary clause in the definition of "business". Appellant-firm was engaged in refining of
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