Supreme Court of India
M/s. Jay Vee Rice and General Mills v. State of Haryana 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
Tax/Taxation:. Unjust enrichment - Supply of rice - Exemption granted to assessee-supplier from payment of sales tax :::. While supplying rice, assessee collected purchase tax .:.. Retention of purchase tax by the assessee - Permissibility - Held: Tax so collected is required to be deposited Jn the government treasury - Retention of such purchase tax would amount to unjust enrichment which is not permissible - Haryana Sales Tax Rules, 1975 - r.28A -' ' , Haryana Government Notification dated 17. 10. 1996 - Haryana Rice Procurement Levy Order, 1985 - Clause 2(i); __ __ Schedule Ill, Note (i) -
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