Supreme Court of India

Kerala Hotel & Restaurant Association and Ors. Etc. Etc. v. State of Kerala and Ors.

Neutral citation
Reported as [1990] 1 S.C.R. 516
Bench S. Ranganathan, N.D. Ojha and J.S. Verma JJ.
Decided 21 February 1990

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

Kera/a General Sales Tax Act, 1963: Sections 5, 9-FirstSchedu/e Item 57-Constitutional validity-Imposition of Sales Tax-Cooked food sold to affluent in luxury hotels-Exemption with regard to modest eating houses-Whether discriminatory and violates Article 14. - Tamil Nadu General Sales Tax Act, 1959: Section 3(2) Schedule I Item 150-lmposition of Sales Tax-Cooked food sold to affluent in luxury hotels-Exemption with regard to modest eating houses-Whe­ the'r discriminatory and violates Article 14. The Constitutional validity of similar provisions in the States of Kerala and Tamil Nadu which

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