Supreme Court of India
Manganese Ore India Ltd. v. State of M.P. & 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
Madhya Pradesh Electricity Duty Act, 1949 - Explanation (b) of Part of Table of Rates of Duty to s. 3(1) -Interpretation of term "processing" under the definition of "mine" - Grievance of appellant pertains to definition of "mine" the effect of which is to make processing a part of mining and prescription of higher rate of duty for "mines" (i.e. a composite activity of mining and processing) - Propriety of- Held: The word "processing" herein would mean those processes with help of hands or machineries connected and linked to mining activity- It would not include process by which a new or
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