Supreme Court of India
M/s. Shree Bhagwati Roller Flour Mills v. The Commissioner of Sales (trade) Tax
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: U P. Sales Tax Act, 1948-Sections 4- and 4- -Exemption on purchase tax can be granted only under Section 4- and not under Section 4- - Purchase tax on wheat purchased from open market for manufacturing notified commodities can not be exempted-Notification dated 18. 7. 79 issued under Section 4- of the Act provides exemption on purchase tax on wheat for the roller flour mills only when purchased from FCJ-This pre-condition not done away with by any subsequent notification-Notification dated 29././995 issued under Section 4- does not have the effect of modifying the notification dt.
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