Supreme Court of India
Municipal Commr.p.c.m.corpn, Pune v. M/s.century Enka Ltd., Pune
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.
What the Court ordered
In view of the aforesaid decision, which was followed in Commissioner of Income Tax vs.
Judgment, page 3
From the headnote
JUDGMENT: J U M N T HANSARIA. J. These appeals by special leave raise the question of exemption from octroi, inter alia, on initially imported plant and machinery, pursuant to Resolution No.63 of Chinchwad New Township Municipal Council adopted in its meeting held on 4.7.1970. That Resolution reading as below permits exemption :- "(i)n the first two years of new Industrial undertaking, initially imported plant and machinery (including spare and substitute parts) required in the beginning and building materials (i.e.) Iron, Steel, Cement or bricks are necessary for erection of the premises.
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