Supreme Court of India
Ferro Alloys Corporation Ltd. Etc. v. Union of India and Ors.
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-S.5-Sales in the course of .xport Appellant entering into 'Off-take agreements to sell charge chrome prior to entering into charge chrome agreements' of sale to buyer abroad-Respondent authorities viewing transactions as intra-state sales under the off-take agreements and subject to levy of sales tax under the Orissa Sales Tax Act High Court dismissing writ petitions filed by appellants-Held, the sales of charges chrome to the seller abroad were sales in the course of export occasioned by the charge chrome agreement; the sales were exempt from levy of sales tax.
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