Supreme Court of India
M/s Kanpur Edibles Pvt. Ltd. v. Commissioner, Trade Tax, U.P.
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
U. P Sales Tax Act, 1948 - ss. 10-8 and '21 - Notices for re-assessment of assessment order u/s.21(1) - Cancellation bf - Notices uls. 10-8 for revision of cancellation order - Or- c der of ass_essment by Commissioner holding notices to be within /imitation - Set aside by tribunal, however, reversed by High Court - Justification of~- Held: Not justified - Revisional authority substituted original orders of assessment in garb of testing legality or propriety of order cancelling notices u/s. 21 (1) - Such course has no legal basis - Revisional author- ity was not empowered to make order of
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