Supreme Court of India
Commissioner of Sales Tax Orissa v. M/s Essel Mining and Industries Ltd.
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.
What the Court ordered
Conclusion are as follows: (STC pp. 15-16, para 8) “8. … Deferment of assessment has the effect of enlarging the period of limitation which did not expire by the time the deferment order is contemplated to be passed.
Judgment, page 13
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