Supreme Court of India
The Commissioner of Trade Tax, U.P. v. S/s. Parikh Gramodyog Sansthan
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
UP. Trade Tax Act, 1948 - Entry 74 (f) and amended Entry 74 (a)(iii) - 'Voltage Stabilizer' - Levy of sales tax - Classification of, as 'electrical goods' under Entry No. 16 of c the Schedule or as 'electronic goods' under Entry No. 7 4(f) - Held: Automatic voltage stabilizer involves the operation of a number of electronic components - Many of its components might use electricity but that cannot be the sole reason for classifying it as an electrical goods - Electrical device can be electronic device, but electronic device cannot be electrical device - Thus, taking into consideration the
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