Supreme Court of India
State of Karnataka v. B.M. Ashraf and Co.
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: Karnataka Sales Tax Act, 1975-Section 6--Purchase tax-Liability of the assessee to pay purchase tax-Assessee a registered dealer purchasing fish oil from unregistered dealer and selling the same within the State to another dealer, for selling it to a foreign buyer pursuant to export order Sale of fish oil by assessee to K, although effected within the State, held, nonetheless a sale in the course of export under Section 5(3) of the Central Sales Tax Act and not a ''sale in the State'' falling under Section 6(i)-Hence assessee, held, liable to pay tax under Section 6 on the…
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