Supreme Court of India

Union of India and Others v. Gwalior Rayon Silk Manufacturing (weaving) Co. Ltd. and Another

Neutral citation
Reported as [1964] 7 S.C.R. 892
Decided 28 April 1964

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.

From the headnote

lncome Tax-Exemption from taxation-Agreement with erstwhile Indian State-Indian State becoming a Part State under the Constitution of India.-Binding nature of the agree­ ment-Finance Act, .1950 (25 of 1950), s. 13-Part States (Taxation Concessions) Order, 1950, cl. 16-Constitution of India, Arts. 278, 295, 372. . In October 1946, wrote to the Government of thi! erstwhile> State of Gwalior stating that certain industries would be established in Gwalior if the Government gave certain facili-· ties including exemption from taxation. The matter was eventu­ ally put up before the Ruler who on

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