Supreme Court of India
Cardamom Marketing Corporation and Anr. v. State of Kerala & 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
Kera/a Court Fees and Suits Valuation Act. 1959 - s. 76 - Notification under, levying additional court fee in respect of each appeal or revision filed under Kera/a General Sales Tax Act,19631 Kercila Value Added Tax Act,2003 and for the amount so collected to be credited to the Kera/a Legal Benefit Fund - Appellants, dealers under the aforesaid Acts, challenged vires of notification, also contending that the levy was in nature of tax and the element of service/quid pro quo 11·as absent as !he addilional court fee collected from assessees like appellants is used for bene.fil of advocates and
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