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Supreme Court of India

Atiabari Tea Co., Ltd. v. The State of Assam and Others. (and Connected Petition and Appeals)

Neutral citation
Reported as [1961] 1 S.C.R. 809
Bench Bhuvneshwar Prasad Sinha J.
Decided 26 September 1960

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.

20 Supreme Court benches have cited this judgment.

What the Court ordered

We hold that the Act he.a put a. direct restriction on the froedom of trade, a.nd since in doing so it has not complied with the provisionH of Art. 304(b) it must he declared to be void.

Judgment, page 62

From the headnote

Freedom of Trade-If includes freedom from laxation·-State Law imposing tax on goods carried by road or inland waterways-­ Constitutionaly of-Constitution of India, Arts. JOI and 304- Assani Taxation (on goods carried by Roads and Inland Waterways) Act, Ip54 (Ass. XIII of I954). The Assam Taxation (on goods carried by Roads and Inland Waterways) Act, 1954, was passed under Entry 56 of List II of Seventh Schedule to the Constitution. The appellants contend­ ed that the "Act violated the freedom of trade guaranteed by Art. 301 of the Constitution and as it was not passed after ob­ taining the

Authorities it was built on

Where later benches applied it

Of those, 1 relied on · 3 referred to · 16 mentioned

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