Supreme Court of India
Bhawani Cotton Mills Ltd. v. State of Punjab & Anr.
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
Pun;ah General Sales Tax Act (46 of 1948), ss. 2(ff), 5(1) second proviso and 5(2)(a) (vi) and Central Sale. Tax Act (74 of 1956), s. IS(a)-Wltetlter provisions of State Act in conflict with those of Central Act. c Notification in 1958 under s. 5(1) prescribing rate of purchase tax Amendment of word "purchase"-No fresh Notifictltfon-Lega/ity of levy of purchase tax. The definition of the word "purchase" was first introduced in the Punjab General Sales !ax ~t, 194~, in, 1958.
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