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Supreme Court of India

M/s. Krishnamurthi & Co. Etc. v. State of Madras & Anr.

Neutral citation
Reported as [1973] 2 S.C.R. 54
Bench K. S. Hegde, P. Jaganmdhan Reddy and H. R. Khanna JJ.
Decided 5 September 1972

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.

22 Supreme Court benches have cited this judgment.

From the headnote

Madras Genent/ Sales Tax (Third Amendment) Act, 190 Entry 47 and 47- of the First Schedule-Whether invalid as they seek to impose Sales 1"ax lvith retrospective effect. · Under Entry 47 of the First Schedule of the Madras General Salt:• Tax Act, 1959, the sale of 'lubricating oil and greases' was liable to sales ta~ at the point of first sale in the State at 6 per cent. With effect from c April 1, 1964, Entry 47 was amended and instead of the words "lubricat- ing oils and greases,'" "lubricating oils, all kinds of mineral oils (not otherwise provided 'for in this Act) quencing oils and

Where later benches applied it

Of those, 22 mentioned

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