Supreme Court of India
M/s. Steel Authority of India Ltd. v. Sales Tax Officer, Rourkela-1 Circle and Ors.
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
Appeal: Statutory appeal - Disposal of, in casual man ner - Held: Various important questions of law raised not dealt with by first appellate authority - Reading of the order shows c . complete non-application of mind - Matter remitted to first ap pellate authority for fresh consideration - Central Sales Tax Act, 1956. Judgment/Order: Reasoned order - Right to - Held: Spelling out reasons for the order made is one of the salutary requirement of natural justice - Right to reason is an indis pensable part of a sound judicial system. , Appellant-assessee was engaged in carrying on manufacture
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