Supreme Court of India
Commissioner, Sales Tax, U.P. v. M/s Mohan Brickfield, Agra
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
Uttar Pradesh Trade Tax Act, 1948: Sections 11, 12 and 13-Books of accounts-rejection of at the time of assessment on the ground of non-production of the same at the time of survey and other grounds-Tribunal upheld the rejection-In Revision, High Court held that rejection was not correct as production of the books of accounts at the time of assessment made non-production of the same at the time of survey inconsequential-On appeal, held: Interference by the High Court not permissible-Rejection of the account was not based alone on the non production of the same at the time of su111ey, but
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