Supreme Court of India
THE STATE OF ORISSA v. DABAKI DEVI AND OTHERS(And connected appeals)
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
The respondents were assessed to sales tax under the provisions of the Orissa Sales Tax Act, 1947, by the Sales Tax Officer, who rejected their claim to certain deductions from their taxable turnover, but, on appeal, the Assistant Collector allowed the claim. The Collector of Sales Tax, however, acting under s. 23(3) of the Act revised the orders of the Assistant Collector by raising the taxable turnover allowed by him to be deducted.…
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