Supreme Court of India
Ranbaxy Laboratories Ltd. v. Municipal Council, Ropar
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.
What the Court ordered
In the result, the judgment passed by the High Court in R.S.A. No. 704 of 2005 is set aside and the High Court is requested to dispose of the Second Appeal as expeditiously as possible.
Judgment, page 5
From the headnote
Punjab Municipal Committee Act: Schedule, Entries 40(a) and 40(e) Commercial Heavy Chemicals-Octroi duty-Levy of-Assessee paying octroi duty under Entry 40(a) for 13 continuous years-Revenue seeking classification under Entry 40(e)-High Court holding in favour of revenue-Correctness of-Held: Not correct as burden to prove that a product falls under a particular tariff item is on revenue which it failed to discharge-Matter remitted to High Court for fresh consideration. The appellant had been paying octroi duty on Commercial Heavy Chemicals brought by it to its factory continuously for 13
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