Supreme Court of India

Gwalior Rayon Silk Mfg. (wvg.) Co. Ltd. v. The Asstt. Commissioner of Sales Tax & Ors.

Neutral citation

Reported as [1974] 2 S.C.R. 879

Bench A.N. Ray J.

Decided 21 December 1973

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.

8 Supreme Court benches have cited this judgment.

What the Court ordered

We hold that section 8(2) (b) of the Central Sales Tax Act does not suffer from the vice of abdication or excessive delegation of legislative power.

Judgment, page 19

Authorities it was built on

1960 Vasantlal Maganbhai Sanjanwala v. The State of Bombay and Others. (and Connected Appeal) cited by 22
1965 Municlpal Board, Hapur v. Raghuvendra Krlpal and Others cited by 12

Where later benches applied it

2023 Vivek Narayan Sharma v. Union of India relied on
2019 Rojer Mathew v. South Indian Bank Ltd. & Ors. relied on
2014 Sidhartha Sarawgi v. Board of Trustees for the Port of Kolkataand Others relied on
2024 Gaurav Kumar v. Union of India and Ors. referred to
2024 Association for Democratic Reforms & Anr. v. Union of India & Ors. referred to
2021 Rajeev Suri v. Delhi Development Authority & Ors referred to
2018 M/s. Tvs Motor Company Ltd. v. The State of Tamil Nadu and Others referred to
2012 Delhi Race Club Ltd. v. Union of India and Ors. mentioned

Of those, 3 relied on · 4 referred to · 1 mentioned

Sign in free to read it

The full judgment, page by page, as published in the Supreme Court Reports
The ratio: what the Court held, verbatim, with the page it sits on
Every bench that relied on it, and every bench that argued against it
Search every reported judgment, by party, citation or question
Download the PDF, copy pinpoint citations ready for a filing

An email address, no password.