Supreme Court of India
I.T.C. Agro Tech Ltd. v. Commercial Tax Officer 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
Sales Tax: Andhra Pradesh General Sales Tax Act, 1957-First Schedule-Entries 24- and 24- -Refined oil and non-refined oil-Refined oil obtained from non-refined oil mentioned in Entry 24- -Meaning of-Held, it means non refined oil described or set-forth under the Entry and does not mean non refined oil subjected to tax under the Entry. Words and Phrases : 'Mentioned'-Meaning in the context of an Entry in a Schedule to Sales Tax laws.…
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