Supreme Court of India
Tripura Goods Tpt. Asson. v. Commr. of Taxes
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
We are of the view that there is considerable force in the submission made on behalf of the State.
Judgment, page 2
From the headnote
JUDGMENT: O R R I. .3 is an application for recalling of the order passed by this Court on 3rd March, 1997. writ petition was filed by Tripura Goods Transport Association challenging the competence of the State Legislature to pass any law relating to "transportation of goods". The case of the Association was that the transporters were not liable to pay Sales Tax as they were neither "Dealers" in terms of the Act nor had any authority to sell on behalf of the dealers.…
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