Supreme Court of India
Whirlpool of India Ltd., Bangalore (karnataka) v. The Deputy Commissioner of Commercial Taxes (intelligence 3) South Zone, Bangalore (karnataka)
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: Appellant-dealer, a registered user of trade mark "Whirlpool", was getting certain goods manufactured by another dealer under the said trade mark-Sale by other dealer to Appellant was exempted from tax in view of Government Notification-Sale transaction between appellant and the other dealer-Held, fails under the Third proviso to s.5(3)(a) and not under Sixth ~~ Proviso read with Explanation Ill to s.5(3)(a) -Appellant not entitled to any credit' in respect of sales tax that would have been paid by the other dealer for goods sold by it to Appellant-Sale by the other dealer does not…
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