Supreme Court of India
Union of India & Ors. v. M/s. Tata Tea Co. Ltd. & 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.
What the Court ordered
In view of the foregoing discussion, Civil Appeal Nos. 9178 and 91 80 of 2012 are allowed and Civil Appeal No. 9179 of 2012 is G dismissed . . Divya Pandey Appeals disposed of.
Judgment, page 19
From the headnote
c Income Tax Act, 1961 - s.115-0 (as inserted by Finance Act, 1997) - Constitutional validity of - Challenge to, by tea companies carrying on the business of cultivating tea leaves in their tea gardens and processing it in their factory for marketing the same - Section 115-0 imposes additional tax on the dividend distributed by a Company - Plea of tea companies that income out of which dividend was distributed by them was agricultural income to the extent of 60%, tax on which could only be imposed by State Legislature (under List II, Entry 46) and the Parliament transgressed its legislative
Authorities it was built on
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.