Supreme Court of India
Taxes Officer, Circle-b, Bharatpur v. M/s Bhagat Singh
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
Rajasthan Tax on Entry of Motor Vehicle into Local Areas Act, 1988 – Respondent purchased a truck/trailer on 26.12. 2009 – On 11.07.2012, the respondent received a summon under 1988 Act – The respondent failed to appear – On 09.10.2012, th e Assistant Commissioner Commercial Taxes Department levied a total de mand of Rs.3,00,376/-, which included tax, penalty and i nterest – Aggrieved, the respondent filed an appeal before th e Appellate Authority and contended that the Assessment order wa s barred by limitation, the same having passed beyond the perio d of 2 years from the date of purchase
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