Supreme Court of India
A. Infrastructure Ltd. v. Commissioner of Central Excise, Jaipur
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 Excise Act, 1944; Section 35L(b) : Valuation-Goods manufactured and sold by the ussessee to Government/Public Section Undertakings-Delay in payment of price Deduction on interest accrued on receivable/advances and bank charges Rejected by Revenue authorities-Affirmed by Central Excise and Gold Control Appellate Tribunal on ground that the contract did not specifically provide for stipulation as to payment of interest-On appeal, Held : Mentioning of a particular period of payment in the agreement to sale invoice indicates that the payment would not be made immediately-It could be
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