Supreme Court of India
Assam Company Ltd. and Anr. v. State of Assam 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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We are of the opinion that it is not necessary for us to go into the larger question of constitutional validity of the provisions of the State Act or the question of E repugnancy which was argued on tl1e basis of the presumption that the State Act has made provisions which run counter to the constitutional provisions and the provisions of the Central Act.
Judgment, page 10
From the headnote
Assam Agricultural Income Tax Act, I 939 : Section 49. Agricultural income-Cultivation, manufacture and sale of tea-State Officer under State Act refused to accept computation of agricultural income c made by Central Officer under Central Act and re-computed such agricultural income-Validity of-Held: State Act intended the agricultural income to be the same both under the Central and State Acts-Hence, State Officer has no authority to 11!-compute the agricultural income made by the Central Office1~ Income Tax Act, 1961. Assam Agricultural Income Tax Rules, 1939: Rule 5 proviso-Empo1vered
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