Supreme Court of India
State of Gujarat and Ors. v. Akhil Gujarat Pravasi V.S. Mahamandal 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.
4 Supreme Court benches have cited this judgment.
From the headnote
Bombay Motor Vehicles Tax Act, 1958-Section 3A(J) and (2): Gujarat Act No.9 of 2002: Bombay Motor Vehicles Tax Rules, 1959-Rule 5: Constitution of India, I950--Articles 14, 19(/)(g), 21, 300A and Seventh Schedule list II, Entries 56 and 57: Levy of advance tax-On Designated omnibuses used or kept for use in the State-Provision for refund of the tax if the vehicle not used or kept for use for a continuous period of not less than one month-Provisions of Act and Rules challenged-Struck down by High Court being discriminatory and being beyond legislative competence as Entries 56 and 57 do not
Authorities it was built on
Where later benches applied it
- 2026 Ultratech Cement Limited v. The State of Gujarat
- 2016 Jindal Stainless Ltd. & Anr v. State of Haryana & Ors
- 2010 Eureka Forbes Limited v. Allahabad Bank and Ors.
- 2025 M/s Tarachand Logistic Solutions Limited v. State of Andhra Pradesh & Ors.
Of those, 1 distinguished · 2 referred to · 1 mentioned
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