Supreme Court of India
Sree Krishna Electricals v. State of Tamil Nadu & Anr.
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
Tamil Nadu General Sales Tax Act, 1959 - Sale of wet . grinders - Levy of sales tax and imposition of penalty - c Assessee's claim that only parts of wet grinders sold and not wet grinders - Order of assessing authorities and High Court that a complete wet grinder was sold which was a new commodity and not merely parts thereof - Interference with - Held: Not called for as regards levy of tax - As regards levy .. of penalty, certain items not included in the turnover were disclosed in dealer's own accounts book and assessing authorities included the items in dealer's turnover and disallowed
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