Supreme Court of India
M/s Addison & Co.ltd. v. State of Karnataka Rep by Commr Com.tax
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.
What the Court ordered
We are of the view that it would be open to the assessee herein to raise the contention as to whether the subject tools are consumables and not accessories/parts of machine in an appropriate case(s).
Judgment, page 3
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