Supreme Court of India
West Bengal Hosiery Association & Ors. v. State of Bihar & Anr.
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.
3 Supreme Court benches have cited this judgment.
From the headnote
Constitution of India, 1950: Articles 30 I and 304-Levy of sales tax by State-Discrimination between goods imported from other States and goods manufactured and sold in that State-Validity of. Bihar Finance ct, 1981: Levy of sales-tax on hosiery goods Exempting hosiery goods manufactured and sold in that State from such levy-Whether discriminatory and violative of Articles 301 and 304 of the Constitution. The Bihar Government imposed sales-tax at 5% ad valorem on all hosiery goods sold within the State irrespective of the place of manufacture of such goods, effective from October l, 1983.
Where later benches applied it
- 2013 State of U.P. and Ors. v. Jaiprakash Associates Ltd.
- 2025 M/s U.P. Asbestos Limited v. State of Rajasthan & Others
- 2017 Eurotex Industries and Exports Limited & Anr. v. State of Maharashtra & Anr.
Of those, 1 relied on · 1 distinguished · 1 referred to
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