Supreme Court of India
Jullundur Rubber Goods Manufacturers' Association v. Union of India & Anr.
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
Rubber Act (24 of 1947), s. 12 and Rules 33, 33A and 33D-Duty Jeviable from users of rubber-If violative of Art. 14 and. Entry "84 of List I of VII Schedule of the Constitution. The, appellants, an association of rubber chappal manufacturers who were using rubber in their manufacturing process, filed a petition in the High Court challenging the levy and collection from the manufacturers of chappals, of a duty under s. 12 of the Rubber Act, 1947 as amended by Rubber Amendment Act, 1960. The grounds of challenge were : ( 1) that the imposition on the appellants was outside the ambit of Entry 84
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