Supreme Court of India
C.C.T. Orissa & Ors. v. Indian Explosives 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
Orissa Sa/es Tax Act, 1947; 5th Proviso to S.5(1) and Ss. 11, 23(4)(a)/Orissa Sales Tax rules, 1947; r. 80 and Entry c 48 of Notification issued uls.5(1)of 1947 Act: Sa/es Tax - Assessee filing return declaring certain goods purchased for manufacture of other goods paying sales tax @ 4% on value of such goods in terms of Entry 48 of a Notification - Accepted by assessing authority - Re- ~ ~ assessment - Issuance of show-cause Notice - Challenge to - Allowed by High Court - Correctness of - Held: Incorrect - High Court failed to take into notice the parameters highlighted by Supreme Court
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