Supreme Court of India
The State of Tamil Nadu v. Mc. Dowell and Company Ltd. Madras
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
Sales Tax: Assessee--Disflibutor of liquor-Deposit Amount collected for bot- Iles-Refunded on retum-Deposit amount included in Sales tumover for imposing sales tax-Held, no sale of bottles took place-No resale on retum of bottles-Not liable to sales tax on sale of bottles. The respondent-assessee was a distributor of liquor for United Breweries Ltd., the principal. The assessee had to deposit certain amounts - for taking delivery of the liquor in bottles.…
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