Supreme Court of India
State of Punjab and Ors. v. M/s. Atul Fasteners Limited
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
Sales Tax-Punjab General Sales Tax (Deferment and Exemption) Rules, 1991-Schemefor deferment of tax-Benefit of tax deferment, effective for 7 years from 1997 till 2004, given in 2001-Claim for refund of tax amount already paid from 1997 to 2001-Granted by High Court-Interest on the refunded amount from 200 I upto date of refund/adjustment-Entitlement to Held, not entitled-Interest is admissible in a lax enactment on two grounds namely 'Agreement' or 'Statutory Provision'-// cannot be granted on the basis of equity under the tax enactment, particularly under statutory schemes for grant of
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