Supreme Court of India

State of Karnataka & Anr. v. M/s. Hansa Corporation

Neutral citation
Reported as [1981] 1 S.C.R. 823
Bench Y. V. Chandrachud and D. A. Desai JJ.
Decided 25 September 1980

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.

1 Supreme Court bench has cited this judgment.

From the headnote

Karnataka Tax on Entry of Goods into Local Areas for Consumption. Use er Sale therein Act, 1979-Section 3-Validity of-Power of State Government ./9 levy tax on select goods entering some local areas--State if bound to impose iax on all goods entering any local area. The Karnataka Tax on Entry of Goods Into Local Areas for Consumption, Use or Sale therein Act 1979 was enacted by the State Legislature to levy tax "on certain select goods at the time of their entry into a local area. This tax was devised to off set the short fall in the funds of municipal and other local bodies by reason of the

Where later benches applied it

Of those, 1 referred to

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