Supreme Court of India
B. G. Somanna & Sons Etc v. State of Andhra Pradesh & 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
Under s. 15 of the Central Sales-tax Act the imposition of a tax on the sale or purchase of declared goods is inter alia subject to the restriction that such tax shall not be levied at more than one stage. Groundnuts are declared good under s. 14 of the Act. Item 6 of schedule 3 to the Andhra Pradesh General Sales-tax Act (6 of 1957) levies tax on groundnuts when purchased by a miller other than a decorticating miller in the State at the point of purchase by such miller, And in all other cases at the point of purchase by the last dealer who buys in the State.
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