Supreme Court of India
Chhotabhai Jethabhai Patel and Co. v. The Union of India and Another
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.
4 Supreme Court benches have cited this judgment.
From the headnote
Excise duties-Retrospective Levy-Validity of enactment legislative competence of Po.rliament-Constitutional validity Finance Act J.951 (23 of 1951), •· 7(2)-Constitution of India Arts. 19(1)(/), 31, 265, Seventh Schedule, List I, Enlry 84, List II, Entry 60. The appellants who were carrying on business in tobacco had in their Jicenced warehouse considerable quantity of tohacco on February 28, 1951. On the same day a Bill was introduced in the House of the People containing the financial proposals of the Government of India for the fiscal year beginning April 1, 1951. Clause 7 of the Bill
Authorities it was built on
Where later benches applied it
- 2025 State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others
- 2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc.
- 2017 Union of Jndia & Ors. v. Bengal Shrachi Housing Development Limited &anr.
- 2011 K.T. Plantation Pvt. Ltd. & Anr v. State of Karnataka
Of those, 3 referred to · 1 mentioned
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