Supreme Court of India

Diamond Sugar Mills Ltd., and Another v. The State of Uttar Pradesh and Another

Neutral citation
Bench Syed Jaffer Imam J.
Decided 13 December 1960

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.

2 Supreme Court benches have cited this judgment.

From the headnote

Sugar Cane-Imposition of cess-Enactmtnt taxing entry of cane into factory-Constitutionality of-"Local are((', Connotat$011 of-Constitution of India, Sch. VII, Lisl II, Entry 52-U. P. Sugarcane Cess Acl, I956 (U. P. XXII of I956), s. 3· Entry 52 of List II of the Seventh Schedule to the Consti­ tution empowered State Legislatures to make a Jaw relating to ''taxes on the entry of goods into a local area for consumptiOd, use or sale therein".…

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