Supreme Court of India

National Agricultural Co-operative Marketing Federation of India Ltd. and Anr. v. Union of India and Ors.

Neutral citation

Reported as [2003] 3 S.C.R. 1

Bench Ruma Pal and B.N. Srikrishna JJ.

Decided 25 March 2003

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.

5 Supreme Court benches have cited this judgment.

From the headnote

Income Tax Act, 1961: Section 80 P(2)(a)(iii) with amendment in the Act (Act No. 11 of 1999): Exemption-Profits and gains earned by Co-operative Societies marketing agricultural produce-Grant of deductions thereof-Amendment-Restriction of benefit of exemption to marketing of agricultural produce grown by its members-Retrospective effect-Constitutionality-Challenge to-Writ petition dismissed by High Court-On appeal, held since legislature is competent to amend the enacted law with retrospective effect, amendment is valid-The degree and extent of the unforeseeable financial burden being

Authorities it was built on

1963 Patel Gordhandas Hargovindas v. Municipal Commissioner, Ahmedabad cited by 18
1965 Jawaharmal v. State of Rajasthan and Others cited by 11

Where later benches applied it

2015 Commercial Motors Ltd. v. Commissioner of Trade Tax U.P., Lucknow & Others relied on
2023 The Animal Welfare Board of India and Ors. v. Union of India & Anr referred to
2022 Independent Schools’ Federation of India (regd.) v. Union of India and Another referred to
2021 G. Mohan Rao & Ors. v. State of Tamil Nadu & Ors. referred to
2011 Ap. Dairy Development Corporation Federation v. B. Narasimha Reddy & Ors. referred to

Of those, 1 relied on · 4 referred to

Sign in free to read it

The full judgment, page by page, as published in the Supreme Court Reports
Every bench that relied on it, and every bench that argued against it
Search every reported judgment, by party, citation or question
Download the PDF, copy pinpoint citations ready for a filing

An email address, no password.