Supreme Court of India
Salar Jung Sugar Mills Ltd. Etc. v. State of Mysore & 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
Mysore Sales Tax Act, 1951 as amended by Mysore Act II of 1961- Levy of purchase tax on sugarcane purchased by factories from grower. Purchase and supply of sugarcane regu/IJted by Central and State Control Orders-Transactions whether amounted to sale within meaning of 1. 2(/) of Mysore Sales Tax Act-Mutual assent between purdiaser and seller whether present-Factories whether dealer within meaning of s. 2(k) of Act-Different rates of tax in different States whether vio/IJtit•e of Art. 14 of Constitution.
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