Supreme Court of India
M/s Hyderabad Engineering Industries v. State of Andhra Pradesh
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
Central Sales Tax Act, 1956: c s.3(a) - Inter-State trade - Sales agreement between assessee and the purchaser - Movement of goods from one State to another State - Whether the sale can be regarded as sales in the course of inter-State trade, and, chargeable to tax under the Act - Held: For a sale to be in the course of 0 inter-State trade or commerce uls.3(a), there must be sale of goods and such sale should occasion the movement of the goods from one State to another - sale would be deemed to have occasioned the movement of the goods from one State to another within the meaning of clause
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