Supreme Court of India
State of Karnataka v. M/s Pro Lab & Ors. Etc.
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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
In view of the above, the argument of the respondent assessees that ACC Ltd. case did not over-rule Rainbow Colour Lab's case is, therefore, clearly misconceived.
Judgment, page 21
From the headnote
Kamataka Sales Tax Act, 1957.· Entry 25 of Schedule VI - Constitutional validity of - Legislative competence of State Legislature to levy tax for processing and supply of photographs, photo prints and photo negatives challenged - Challenge also to the retrospective effect given to said entry - Held: By virtue of clause 29- of Article 366, the State Legislature is empowered to segregate the goods part of the o Works Contract and impose sales tax thereupon - Entry 54, List II empowers the State Legislature to enact a law taxing sale of goods - Sales tax, being a subject-matter into the State
Authorities it was built on
- 1989 Union of India & Anr. v. Raghubir Singh (dead) by Lrs. Etc.
- 1989 Builders Association of India & Ors. Etc. Etc. v. Union of India & Ors. Etc. Etc.
- 1992 Gannon Dunkerley and Co. A.nd Ors. Etc. Etc. v. State of Rajasthan and Ors. Etc. Etc.
- 1965 Jawaharmal v. State of Rajasthan and Others
- 2001 M/s Associated Cement Companies Ltd. v. Commissioner of Customs
- 1978 Keshoram Gora v. State of Assam
- 2008 Lalitaben Jayantilal Popat v. Pragnaben Jamnadas Kataria & Ors.
- 2005 C.K. Jidheesh v. Union of India and Ors.
Where later benches applied it
Of those, 1 referred to
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.