Supreme Court of India
Tata Iron and Steel Co. Ltd. and Ors. v. State of West Bengal
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
West Bengal Multi-Storeyed Buildings Tax Act, 1979-Sections 2(j) and 3-Tax-levy of on multi-storeyed buildings-Plea that the same is discriminatory because of want of nexus between nature of levy and c classification of the building under the Act-Held, levy of tax justified and is not discriminatory-Constitution of India, 1950-Article 14. After West Bengal Multi-Storeyed Building Tax Act, 1975 was held to be ultra vires, West Bengal Multi Storeyed Building Tax Act, 1979 was -- enacted effecting several changes in the 1975 Act.
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