Supreme Court of India

State of Punjab v. M/s. Nestle India Ltd. and Anr.

Neutral citation

Reported as [2004] SUPP. 2 S.C.R. 135

Decided 5 May 2004

Status Distinguished

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.

8 Supreme Court benches have cited this judgment.

From the headnote

Punjab General Sales Tax Act, 1948-Ss. 2(jJ), 4( ), 6, JO, II, 13( ), 31-Punjab General Sales Tax Rules, 1949-Rules 20 to 25 & 69: Levy of purchase tax on milk abolished by the State Government for certain period-Subsequently raising of demands for the same period by the State-Challenged by the assessee-Demand quashed by High Court holding that the State Government estopped from raising the demand because of its promise exempting tax on milk-On appeal, Held : State Government could have been es topped for the promise made by it provided necessary ingredients of promissory estoppel

Authorities it was built on

1994 Kasinka Trading and Anr. Etc. Etc> v. Union of India and Anr. cited by 33
2003 State of Orissa and Ors. v. Mangalam Timber Products Ltd. Etc. cited by 4

Where later benches applied it

2016 M/s Manuelsons Hotels Private Limited v. State of Kerala & Others relied on
2022 M/s Hero Motocorp Ltd v. Union of India & Ors. referred to
2015 Lalaram & Others v. Jaipur Development Authority &anr. referred to
2015 Devi Multiplex &anr. v. State of Gujarat & Ors. referred to
2015 Union of India & Ors. v. Shri Hanuman Industries & Anr. referred to
2012 Monnet Ispat & Energy Ltd. v. Union of India and Ors. referred to
2015 Anil Joshi and Others v. State of Himachal Pradesh and Others distinguished
2020 Union of India & Another Etc. Etc. v. M/s V.v.f Limited & Another Etc. Etc. not applicable

Of those, 1 relied on · 1 distinguished · 5 referred to · 1 not applicable

Sign in free to read it

The full judgment, page by page, as published in the Supreme Court Reports
The ratio: what the Court held, verbatim, with the page it sits on
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.