Supreme Court of India
Gujarat Ambuja Cements Ltd. and Anr. v. Union of India and Anr.
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 hold that the law must be taken as having always been as is now brought about by the Finance Act, 2000.
Judgment, page 16
From the headnote
Constitution of India, 1950 : Seventh Schedule, List I, Entry 97, List JI, Entry 56-lmposition of service tax under provisions of Chapter V of Finance Act, 1994 on users of services rendered by goods transport operators and clearing and forwarding agents Held, valid-Subject matter of tax is not goods or passengers but the services of transportation itself-It is a levy distinct from the levy envisaged under Entry 56 of List 11---:-Chapter V of Finance Act, 1994 was enacted with reference to residuary power of Parliament as defined in Entry 97 of List I-Finance Act, 1994-ss. 65,66 and 68-
Where later benches applied it
- 2016 Jindal Stainless Ltd. & Anr v. State of Haryana & Ors
- 2025 State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others
Of those, 1 relied on · 1 referred to
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