Supreme Court of India

Diamond Sugar Mills Ltd., and Another v. The State of Uttar Pradesh and Another

Neutral citation

Reported as [1961] 3 S.C.R. 242

Bench Syed Jaffer Imam J.

Decided 13 December 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.

2 Supreme Court benches have cited this judgment.

From the headnote

Sugar Cane-Imposition of cess-Enactmtnt taxing entry of cane into factory-Constitutionality of-"Local are((', Connotat$011 of-Constitution of India, Sch. VII, Lisl II, Entry 52-U. P. Sugarcane Cess Acl, I956 (U. P. XXII of I956), s. 3· Entry 52 of List II of the Seventh Schedule to the Consti tution empowered State Legislatures to make a Jaw relating to ''taxes on the entry of goods into a local area for consumptiOd, use or sale therein". The U. P. Legislature passed the U. P. Sugarcane Cess Act, 1956, which authorised the State Govern ment to impose a cess on the entry of cane into the

Authorities it was built on

1954 Navinchandra Mafatlal v. The Commissioner of Income-tax, Bombay City cited by 32

Where later benches applied it

2016 Jindal Stainless Ltd. & Anr v. State of Haryana & Ors relied on
2020 Pandurang Ganpati Chaugule v. Vishwasrao Patil Murgud Sahakari Bank Limited referred to

Of those, 1 relied on · 1 referred to

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