Supreme Court of India

The State of Bombay and Another v. The United Motors (india) Ltd. and Others

Neutral citation
Reported as [1953] 1 S.C.R. 1069
Bench M. Patanjali Sastri J.
Decided 30 March 1953

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.

1 Supreme Court bench has cited this judgment.

What the Court ordered

In the result the declaration made by the court be­ low will be set aside, the writ issued by it will be qua­ shed a,nd the State of Bombay will be prohibited from imposing or authorising the imposition of a tax on sales or purchases which according to the interpretation put above on article 286 are excluded from the purview • 8.C.R. SUPREME COURT REPORTS 1129 of taxation by.the 1:-itate of Bombay.

Judgment, page 60

Where later benches applied it

Of those, 1 relied on

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