Supreme Court of India
Amrit Banaspati Co. Ltd. v. Union of India and Ors.
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.
What the Court ordered
We are of the view that the statutory provision aforesaid is saved by Article 302 of the Constitution B of India.
Judgment, page 9
From the headnote
Constitution of India, 1950 : Delhi Municipal Corporation Act, 1957-Section 178-Tenninal Tax-Imposition on-Goods brought into Union Territory from outside- Held: neither violative of Article 301 nor was discriminatory and even if it did, it was saved by Article 302 of the Constitution. The appellant company carried on the business of manufacturing of and dealing in Vanaspati and its products. The products were carried by rail and/or by road into the Union Territory. The respondent realised terminal tax from the appellant OD Vanaspati products carried by railway and/or road into the Union
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