Supreme Court of India
State of Kerala v. Alex George and Anr. Etc.
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
Kera/a Plantations Tax Act, 1960; Ss. 3, 5 and 9A with amendment made in Schedule I to the Act by Kera/a Finance Act 18 of 1987 revising the rates of plantations tax : c Levy of additional plantation tax in the middle of financial year due to revision in the rate of tax in terms of amendment-Validity of-Held : Chargeabi/ity of tax is independent of the passing of the Finance Act State Finance Act aims to prescribe/revise the rates of tax and not intended to replace the entire procedural and substantive tax law-Revision in_ the tax on amendment affects the tariff categories as well as the…
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