Supreme Court of India
Tata Motors Ltd. v. State of Maharashtra 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.
2 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the view that the impugned provision, namely, Section 26 deserves to be quashed by striking down the words "not being waste goods or scrap goods or by-products" D occurring in the said Section 26 of the Maharashtra Act IX of 1989 and the authorities concerned shall rework assessments as if that law had not been passed and give appropriate benefits according to law to the parties concerned.
Judgment, page 12
From the headnote
Sales Tax : Maharashtra Sales Tax Laws (Levy, Amendment and Repeal) Act, 1989-Sections 26. 27 and 30-Bombay Sales Tax Rules, 1959-Rule 41 £-Retrospective amendment-Retrospective withdrawal of benefit of set-off in respect of sales tax payable from 1. 7.1981 to 31.3.1988 in respect of waste, scrap goods or by products generated-Constitutional validity of-Held: In absence of any tangible or rational ground retrospective amendment being confined only to a period of eight years and not either before or subsequently riot justified and hence unconstitutional-Bombay Sales Tax Act, 1959--Sectiori,
Where later benches applied it
- 2016 Jayam & Co. v. Assistant Commissioner & Anr.
- 2015 Assistant Commissioner of Agricultural Income Tax & Ors. v. Mis. Netley B Estate & Ors.
Of those, 1 distinguished · 1 referred to
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