Supreme Court of India
Solomon Antony and Ors. v. State of Kerala 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
Excise l.Aws : Kera/a Abkari Shops (Disposal in Auction) Rules, 1974: Rule 8( 1) (as amended in 1993)-Rectified spirit-Import of Countervailing duty-Levy of-Pennits granted to contractors to import or purchase designated quantum of duty-paid rectified spirit-Such rectified spirit could be obtained either from the distilleries within the State or from those outside the State-Godowns were allowed to be opened to store rectified spirit or manufactured arrack on payment of prescribed annual rent-Demand of excise duty raised on rectified spirit-Rate of excise duty also increased Validity…
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