Supreme Court of India

Mithan Lal v. The State of Delhi & Another

Neutral citation
Reported as [1959] 1 S.C.R. 445
Bench Sudhi Ranjan Das J.
Decided 7 April 1958

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.

3 Supreme Court benches have cited this judgment.

From the headnote

DAS, Sales Tax-Building contracts-Tax on supply of materials in construction worlls-Compe,ence of Parliament-Delegation of authority to extend taxation law-Notification by Government­ V alidity-Bengal Finance (Sales Tax) Act, I94I (Ben.VI of I94I_), ss. 2, 4-Part States (Laws) Act, r950 (XXX of I950),· s. 2~ Constitution of India, Arts. 246(4), 248(2). , 1 The petitioners were building contractors carrying. on busi­ ness in Delhi, which under. the Constitution of India became a Part State.· In exercise of the power conferred by Art. 246(4) of the 1:onstitution, Parliament enacted the Part

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