Supreme Court of India
Bharat General & Textile Industries Ltd. & Ors. v. State of Maharashtra & 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
Constitution of India, 1950: Articles 14. 19( 1) (g) and 300A Sections 41 and 41A of Bombay Sales Tax Act-Validity of-Whether there is conferment of arbitrary power on State Government to exempt units from sales tax. Bombay Sales Tax Act: Sections 41 and 41A and Package Scheme of incentfres 1979-Whether confers arbitrary power of exemp tion on State Go<"ernment to exempt units from payment of Purchase Tax, Sales Tax and Central Sales Tax.…
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