Supreme Court of India
M/s Vividh Marbles Pvt. Ltd. v. Commercial Tax Officer
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
r Taxation--Sales tax-Exemption-Pursuant to Industrial Policy-Two schemes exempting payment of sales tax-Option to the entrepreneur to opt c for any one scheme-Assessee opting/or later scheme getting 75% exemption- Assessing Authority by mistake granted exemption under former Scheme granting 100% exemption-On realization of mistake, demand made for recovery of 25% tax-Challenged in Writ Petition-Dismissal thereof-On appeal, held: Assessee having opted for one Scheme, is estoppedfrom opting for another Scheme,-Assessee cannot be permitted to derive benefit of the mistake of Assessing
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