Supreme Court of India
M/s Master Cables Pvt. Ltd. v. State of Kerala
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
Kar Vivad Samadhan Scheme, 1998 (framed under the Finance Act, 1998): Enactment of-Purpose-ls to achieve recovery of tax arrears by way of settlement. ss. 90(3), 90(1), 87(h) & 870)-Applicability of the Scheme, to State sales tax legislations-Held: The Scheme must be read as limited to those laws which the Parliament has the legislative competence to eanct and not which falls within the exclusive legisa/tive field of a State, save and except where expressly so stated or inferred by necessary implicatio-Jf the contention that the provisions of the Scheme would also apply to tax laws c;eated by
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