Supreme Court of India
State of Kerala v. M/s Akay Flavours and Aromatics Ltd.
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
Circulars/Government orders/Notifications: Tax Exem ption Notification SRO 1727/1993 – Exemption for period of five years from levy of sales tax on purchase of raw materials – Ent itlement to exemption – Commencement of exemption, from the date of ap proval of the project by the Central Government or from th e date of commencement of production – Assessing Authority com muted the period of five years from 16.12.1993 – Held: Letter dated 16.12.1993 on a plain reading appears to be a mere permis sion – Letter of permission contained standard conditions which desc ribed the commercial assent
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