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Supreme Court of India

Kalyani Stores v. The State of Orissa and Others

Neutral citation
Reported as [1966] 1 S.C.R. 865
Bench P. B. Gajendragadkar, K. N. Wanchoo, C D E F G M. Hidayatullah, J. C. Shah and S. M. Snau JJ.
Decided 21 September 1965
Status Distinguished

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.

18 Supreme Court benches have cited this judgment.

From the headnote

Bihar d: Orissa Excise Act. 1915, S. 21-Countervailing duty-Nature of-Whether can only be Imposed on imparted goods when similar goods mtJnufactured or produced in the State-Validity of levy before and after tire constitution came into force,. Constitution of India, Articles 301 to 305-Scope of-Whether com­ bination of Act and notification issued under it constitute existing law under Articles 305 and 372. In a petition under Article 226, the appellant challenged the imposition of a duty of excise on 'foreign liquor' imported into the State which had been levied at Rs. 40/- per L.P. Gallon

Where later benches applied it

Of those, 1 referred to · 16 mentioned · 1 not applicable

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