Supreme Court of India
Commissioner, Trade Tax, U.P. v. M/s. D.S.M. Group of Industries
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
Trade Tax : U.P. Trade Tax Act, 1948-Section 4- -Trade Tax-Exemption- Notification granting exemption to undertaking manufacturing goods which made a fzxed capital investment of Rs. 50 crores or more in expansion, modernization or diversification-Joint application for claim of exemption by company having multiple units-Rejection of, on the ground that the application was joint, time barred and the company in arrears of tax- On appeal held : Plain reading of the Notification shows that for expansion, modernization and diversification, industrial undertaking is considered to be a unit-Unit
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