Supreme Court of India

The Bengal Immunity Company Limited v. The State of Bihar and Others.

Neutral citation

Reported as [1955] 2 S.C.R. 603

Bench Sudhi Ranjan Das J.

Decided 6 September 1955

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.

23 Supreme Court benches have cited this judgment.

What the Court ordered

In view of the above facts, it appears to me prima facie, that there was no reason for reconsideration except the fact that a different view had been taken by two of the learned Judges of this Court and except the chance of a differently constituted majority emerging on rehearing.

Judgment, page 138

From the headnote

Constitution of India-Arts. 141, 226, 286(1), (2) and (3)-Art. 286(J)(a) read tvith the Explanation-Construction of-Whether controlled by Art. 286(2)-Situs of a sale or purchase determined by general law or created by fiction in the Explanation-Whether rele vant fo1· ascertaining inter-State character of such sale or punhase Appellant company registered in Calcutta-Bihar Sales Tax Act, 1947 (Bihar Act XIX of 1947)-S. 13-Whether appellant company liable to Sales Tax-Where goods deliveted in the State of Bihm· as a direct result of sale for purposes of consumption there-Art. 226-Petition

Authorities it was built on

1951 Commissioner of Police, Bombay v. Gordhandas Bhanji cited by 51
1950 Commissioner of Income-tax, Bombay v. Ahmedbhai Umarbhai & Co., Bombay. cited by 17
1953 Poppatlal Shah v. The State of Madras cited by 3

Where later benches applied it

2019 Vithaldas Jagannath Khatri (d) through Shakuntala Alias Sushma & Ors. v. The State of Maharashtra Revenue and Forest Department & Ors. relied on
2022 State of Himachal Pradesh v. Nirmal Kaur @ Nimmo and Others followed
2022 The Secretary to Govt. of Kerala, Irrigation Department and Others v. James Varghese and Others followed
2020 Government of India v. 1.vedanta Limited (formerly Cairn India Ltd.) 2. Ravva Oil (singapore) Pte. Ltd. 3. Videocon Industries Limited followed
2025 Madhya Pradesh Road Development Corporation v. Vincent Daniel and Others referred to
2024 Union of India & Ors. v. Rajeev Bansal referred to
2024 The State of Punjab & Ors. v. Davinder Singh & Ors. referred to
2024 Sita Soren v. Union of India referred to
2023 M/s N. N. Global Mercantile Private Limited v. M/s Indo Unique Flame Ltd. & Ors. referred to
2023 Association of Vasanth Apartments’ Owners v. V. Gopinath & Ors referred to
2022 Nemai Chandra Kumar (d) Thr. Lrs. & Ors v. Mani Square Ltd. & Ors referred to
2021 Municipal Corporation of Greater Mumbai v. Ankita Sinha & Ors. referred to
2021 Ajit Mohan & Ors. v. Legislative Assembly National Capital Territory of Delhi & Ors. referred to
2020 The State of Punjab & Ors. v. Davinder Singh & Ors. referred to
2020 Vineeta Sharma v. Rakesh Sharma & Ors. referred to
2020 Indore Development Authority v. Manoharlal & Ors. Etc. referred to
2019 Shah and S. Ravindra Bhat, Jj.] v. Manohar Lal & Ors. Etc. referred to
2014 Justice Ripusudan Dayal (retd ) & Ors. v. State of M.P. & Ors. referred to
2012 Re: Special Reference N0.1 of 2012 v. -- referred to
2012 Mp Rural Road Development Authority & Anr. v. M/s. L.G. Chaudhary Engineers & Cont. referred to
2010 K.K. Poonacha v. State of Karnataka and Others referred to
2010 Lalu Prasad Yadav v. State of Bihar & Anr. referred to
2022 The Employees Provident Fund Organisation & Anr. Etc. v. Sunil Kumar B. & Ors. Etc. not applicable

Of those, 1 relied on · 3 followed · 18 referred to · 1 not applicable

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