Supreme Court of India
M/s. Ocl India Ltd v. State of Orrisa 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.
What the Court ordered
In view of the foregoing discussions, this Court finds no reason to interfere with the decision of the Orissa and Allahabad High Courts. 23 Navinchandra Mafatlal v Commissioner of Income Tax, 1955 (1) SCR 829 24 1970 (1) SCR 388 695 The special leave petition and appeals are consequently dism issed as unmerited without any order on costs.
Judgment, page 26
From the headnote
Orissa Entry Tax Act, 1999 – Orissa Municipal Act, 19 50 - The Constitution of India – Article 243Q, Schedule 7 th Entry 52 of List II – Whether the exclusion of an industrial area or a reas from the limits of municipal councils or municipalities u nder the state laws in exercise of statutory power or by virtue of a declaration under proviso to Article 243Q, would result in that area ceasin g to be a “local area” within Entry 52 of List II and co nsequently precluding State from levying and collecting entry t ax from those areas – Held: The nature of services provided in indust rial areas are
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.