Supreme Court of India
State of Kerala and Others v. Fr. William Fernandez Etc. 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.
From the headnote
Entry Tax - Legislative competence of the State Legislature to impose Entry Tax on goods imported from outside the country entering into local area of the State - Held: The import of goods from any territory outside India comes to an end when the goods enter into the custom frontiers of India and are released for home consumption -After import of goods is complete, the State legislature has fall legislative competence to levy entry tax under Entry 52 List 11 - The submission that essence of Entry 52 is octroi which can be levied only by local authorities and State has no legislative
Authorities it was built on
- 2014 Commissioner of Income Tax (central)-1, New Delhi v. Vatika Township Private Limited
- 1999 Mathuram Agrawal v. State of Madhya Pradesh
- 1984 Gramophone Company of India Ltd. v. Birendra Bahadur Pandey & Ors.
- 2002 I.T.C. Limited v. Agricultural Produce Market Committee and Ors.
- 2005 Godfrey Phillips India Ltd. and Anr. v. State of U.P. and Ors.
- 1968 Municipal Corporation of Delhi v. Birla Cotton, Spinning and Weaving Mills, Delhi and Another
- 2017 Steel Authority of India Ltd. v. Designated Authority, Directorate General of Anti-dumping & Allied Duties & Ors.
- 1950 Ram Krishna Ramnath Agarwal of Kamptee v. Secretary, Municipal Committee, Kamp Tee.
- 1999 Garden Silk Mills Ltd. and Anr. Etc. Etc. v. Union of India and Ors.
- 1995 M/s Garware Nylons Ltd. v. Pimpri Chinchwad Mahanagar Palika and Ors.
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.