Supreme Court of India

State of Kerala and Ors. v. M/s. Tranvancore Chemicals and Manufacturing Co. and Anr. Etc. Etc.

Neutral citation
Reported as [1998] SUPP. 2 S.C.R. 651
Bench S.P. Bharucha, G.T. Nana Ya Ti and B.N. Kirpal JJ.
Decided 11 November 1998

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.

2 Supreme Court benches have cited this judgment.

From the headnote

Sales Tax: Kera/a General Sales Tax Act, 1963-Section 59A-Determination of rate of tax-By an amendment Section 59A was inserted-Power to determine rate of tax given to State Govt.-Challenged on the ground that it gives unguided power to determine rate of tax-No statutory right of appeal­ High Court holding that it is unconstitutional being violative of Article 14- 0n appeal. Held, Section 59A gives absolute and final power to Government to determine rate of tax-No obligation to hear t/1e dealer before imposing the tax-No statutory provision of appeal, revision etc.-Violative of Article 14 of

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