Supreme Court of India

Anant Mills Co. Ltd. v. State of Gujarat & Ors.

Neutral citation
Reported as [1975] 3 S.C.R. 220
Bench A.N. Ray J.
Decided 21 January 1975

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 are of the view that what is required by section 129 is that before determining the raks of comervancy tax for different categories of properties the Corporntion should find out the total expense it would have to incur for the various purposes mentioned in clause (b) of that section.

Judgment, page 25

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