Supreme Court of India
Cooverjee B. Bharucha v. The Excise Commissioner and the Chief Commissioner, Ajmer, and Others.
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.
10 Supreme Court benches have cited this judgment.
From the headnote
Constitution of India, art. 19 (1) (g)-Excise Regulation I of 1915-Whether ultra vires art. 19 (J) (g)-Reasonable restrictions under art. 19 (6)-Charge of fee-Whether in the nature of tax. Held, (i) that with reference to Excise Regulation I of 1915 for the purpose of determining reasonable restrictions within the meaning of art. 19 ( 6) of the Constitution, on the right given un<lrr cl. 19 ( 1) (g) regard must be had to the nature of the business and the conditions prevailing in a particular trade and no hard and fast rules concerning all trades can be laid down.
Where later benches applied it
- 2024 Gaurav Kumar v. Union of India and Ors.
- 2024 State of U.P. & Ors v. M/s Lalta Prasad Vaish and Sons
- 2017 State of M.P. & Anr. v. Kedia Great Galeon Ltd. & Anr.
- 2003 State of Punjab and Anr. v. Mis. Devans Modern Breweries and Anr. Etc.
- 2001 Ugar Sugar Works Ltd. v. Delhi Adminis1ration and Ors.
- 1994 M/s Khoday Distilleries Ltd. Etc. v. State of Karnataka and Ors. Etc.
- 1975 Har Shankar & Ors. Etc. Etc. v. The Dy. Excise & Taxation Commr. & Ors.
- 1972 State of Orissa and Ors. v. Harinarayan Jaiswal and Ors.
- 1959 Chaturbhai M. Patel v. The Union of India and Others
- 1954 Saghir Ahmad v. The State of U. P. and Others.
Of those, 1 followed · 1 referred to · 8 mentioned
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