Supreme Court of India
The Director of Entry Tax & Ors. v. Sunrise Timber Company
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
Taxes on Entry of Goods into the Calcutta Metropolitan c Area Act, 1972 - Entry tax - Collection of by Revenue - Also seizure of documents of assessee - Assessee approaching Tribunal seeking refund of the tax and release of the seized documents - Tribunal holding that collection of the tax and seizure of documents was without sanction - Writ petition by Revenue summarily dismissed by High Court - ,.. -+ On appeal, held: Summary dismissal of the petition by High Court is not correct - Matter remitted to High Court. Respondent-assessee filed an application uls 8 of West Bengal Taxation Tribunal
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