Supreme Court of India

Comorin Match Industries (pvt.) Ltd. v. State of Tamil Nadu

Neutral citation
Reported as [1996] SUPP. 1 S.C.R. 349
Bench N.P. Singh and Suhas C. Sen JJ.
Decided 16 April 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.

3 Supreme Court benches have cited this judgment.

From the headnote

Central Sales Tax Amendment Act, 1969: Ss.2(j), 9-Validating Act retrospectively pennitting inclusion of excise duty in tlunover to overconie Supreme Court's decision in State of Madras v. N.K. Nataraja Mudalim­ Whether legislature can nullify judgment of the court-Held, yes; the validating Act removed the VCIY basis of the law and was validly enacted-Constitution of India, A1ticle 246( 1)-Legislative power of Parliament. Constitution of India, A1ticles 215, 226--High Court quashing central sales tax assessn1ents including excise duty as pa1t of tun1over--Depa1tnie11t not filing appeal-After

Where later benches applied it

Of those, 1 referred to · 2 mentioned

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