Supreme Court of India
Phooil Chand Gupta v. State of Andhra Pradesh
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
Central Sales Tax Act, 1956/Central Sales Tax (Registration and Turn over) Rules, 1957/Central Sales Tax (Andhra Pradesh) Rules, 1957-Sections 6(2), 3(b ), 8( 1)(3)(4), 13( 1)(3)(4)/Rule 12(1)/Rule 12(3)(ii)--Requirement of furnishing Fonn under Rule 12(3)(ii) of the Central Sales Tax (Andhra Pradesh) Rules for securing exemption under Section 6(2) of the Act-Held: Not ultra vires the Central Act and the Central Rules--lt is within the ambit and scope of rnle-making power of the State under Section 13(3)(4) of the Act-It does not rnn counter to any provision in the Act or the Central…
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