Supreme Court of India
Tata Iron & Steel Company Ltd. v. District Transport Officer & 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.
What the Court ordered
We are of the opinion that the judgment of the High Court is unsustainable.
Judgment, page 9
From the headnote
Bihar and Orissa Motor Vehicles Taxation Act, 1930: s. 6(1 ) - Public Service Motor Vehicle - Imposition of additional tax - Motor vehicles used by appellant for which respondent demanded additional moto.r vehicles tax - Vehicles are bus, truck, tipper, water tanker, diesel tanker, explosive van, trailer, canteen van and school bus - School bus is used for carrying the children wards of the employees 0 of the appellant from and to educational institutions purely as welfare measure - Tipping trucks are used for handling of coal within the mining area for production purposes - Explosive vans
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