Supreme Court of India
Agastyar Trust v. Commissioner and Secretary to Government Revenue Department and Anr.
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
Tamil Nadu Urban Land Tax Act, 1966-Sections 27 and 29-Jmposition of Urban Land Tax-Eligibility for exemption to a Charitable lnstitution Held, a charitable institution is eligible to exemption only if it specifically applies under Section 27. Circulars/Government Orders-Subsequent GOMs issued, pending disposal of claim application-Consideration of-Held: Authority adjudicating the. claim for exemption from urban land tax 'required to consider all the GOMs in existence at the time of disposal of claim application-GO/Ifs.
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