Supreme Court of India
Commissioner of Trade Tax, U.P. v. M/s. J.U. Pesticides & Chemical P. Ltd.
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. Trade Tax Act, 1948: s.11 - Concurrent findings of fact by departmental authorities and Tribunal - High Court reversed the findings - Correctness of - Held: Not correct - c High Court has limited jurisdiction to interfere with order of Tribunal only on question of' law, which js required to be ' precisely stated and formulated. The Departmental authorities and Tribunal recorded .. a categorical finding that on a physical verification -.· although 99 drums of agrochemicals as per goods receipt , _, were found in the vehicle, but on comparing these goods with the goods mentioned in the
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