Supreme Court of India

Sadiq Bakery Etc. v. State of A.P. & Ors.

Neutral citation
Reported as [1988] 2 S.C.R. 7
Bench Sabyasachi Mukharji and S. Ranganathan JJ.
Decided 24 November 1987

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

Constitution of India, 1950: Articles 14 and 19(1)(b)-Sales Tax-Different rates for bread and biscuits- . P. Sales Tax Act, 1952 Schedule I Item Nos. 117 and 129-Validity of. Andhra Pradesh Sales Tax Act, 1957: Schedule I Item Nos. I I7 & 129-Bread and biscuits-Imposition of sales tax at different rates, whether constitutionally valid and legal. Statutory Interpretation: Economic wisdom of a tax or lack of it-Within the exclusive domain of the legislature-Court to see that capacity to pay tax increases by and large with increase of receipts. In a batch of Writ Petitions filed in this Court

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