Supreme Court of India
Muthyala Sunil Kumar v. Union of India & 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
Issue for Consideration In the instant writ petitions, Petitioners-transporters and tour operators assailed the legality of different State Governments levying and collecting Authorization Fee/Border Tax, allegedly, in violation of All India Tourist Vehicles (Permit) Rules, 2023. Petitioners also prayed for refund of the Border Tax/Authorization Fee already realized by the State Authorities at the time of their vehicles entering the State. Headnotes† Inter-State transportation – All India Tourist Vehicles (Permit) Rules, 2023 – All-India Tourists Vehicles (Authorisation of Permit) Rules, 2021
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