Supreme Court of India

T. G. Venkataraman Etc. v. State of Madras & Anr.

Neutral citation
Reported as [1970] 1 S.C.R. 615
Bench J. C. Shah and G. K. Mitter JJ.
Decided 17 July 1969

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

Madras General Sales Ta;x: Act, 1959 as amended by Madras Act 2 of 1968-'Cane iaggery' liable to ta;x: but 'palm ;agger;' exempted­ Discrimlnation whether violative of Art. 14 of Constitution-Tax on 'cane jaggery' whether restrictive of trade and commerce within meaning of Art. 301-Whether colourable exercise of power. As a result of a notification dated December 30, 1967 under s. 59(1) of the Madras General Sales Tax Act and later by Act 2 of 1968 sales of jaggery became liable to tax. But while by notification under s. 17 'palm jaggery was exempted from tax 'cane jaggery' was not. The

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