Supreme Court of India
Superintendent of Taxes, Tezpur and Ors. v. M/s. Bormahajan Tea Co. Ltd.
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
onstitution of India Art. 136-The discretion of the Court at the final. hearing to decide whether the court would interfere taking the totality of tfle facts into consideration. Assani Taxation (On- Goods Carried by Road or on lnland Waterways) Act. 1961. Section 7, 9, 11, 20-The return filed beyond the period prescribed lvhether 11011 est.-Retiirn filed without payment of the tax due whether non est.-Whether Revenue can treat the return as invalid and thereafter contend before this Court that the return lvas valid.
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