Supreme Court of India

Indian Aluminium Co. Etc. Etc. v. State of Kerala and Ors.

Neutral citation

Reported as [1996] 2 S.C.R. 23

Bench K. Ramaswamy and G.B. Pattanaik JJ.

Decided 2 February 1996

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.

13 Supreme Court benches have cited this judgment.

From the headnote

Kera/a Electricity Surcharge (Levy and Collection) Act (22 of 1989)-Duty on supply of electricity-Nature of-Word 'supply' in Section 3-Should receive liberal interpretation to include sale or consumption of electlicity as envisaged in Entry 53 of State list. c Section I I-Validation-Constitutionality of-Levy and collection of surcharg~Section 11 validating levy with retrospective effect--Wl1ether provision is an anti-judicial powe1~Held, No-It is not an incursion on judicial power of Cowt-Section 11 is a valid piece of legislation as pmt of the Act. Section 3-1984 Act does not get eclipsed

Authorities it was built on

1954 Navinchandra Mafatlal v. The Commissioner of Income-tax, Bombay City cited by 32
1981 A.V. Nachane & Another v. Union of India & Another cited by 19
1963 Patel Gordhandas Hargovindas v. Municipal Commissioner, Ahmedabad cited by 18

Where later benches applied it

2023 Nhpc Ltd. v. State of Himachal Pradesh Secretary & Ors. relied on
2020 Union of India & Ors. v. Exide Industries Limited & Anr. relied on
2017 Eurotex Industries and Exports Limited & Anr. v. State of Maharashtra & Anr. relied on
2025 The State of Telangana & Ors. Etc. v. Kalluri Naga Narasimha Abhiram & Ors. Etc. referred to
2024 Commissioner of Customs v. M/s Canon India Pvt. Ltd. referred to
2023 Dr. Jaya Thakur v. Union of India & Ors referred to
2023 Anoop Baranwal v. Union of India referred to
2021 Madras Bar Association v. Union of India and Anr. referred to
2021 G. Mohan Rao & Ors. v. State of Tamil Nadu & Ors. referred to
2015 Agricultural Income Tax Officer &anr. v. Goodricke Group Ltd. &anr. referred to
2015 Assistant Commissioner of Agricultural Income Tax & Ors. v. Mis. Netley B Estate & Ors. referred to
2014 State of Tamil Nadu v. State of Kerala & Anr. referred to
2014 Amarendra Kumar Mohapatra & Ors. v. State of Orissa & Ors. referred to

Of those, 3 relied on · 10 referred to

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