Supreme Court of India

Union of India and Others v. Gwalior Rayon Silk Manufacturing (weaving) Co. Ltd. and Another

Neutral citation
Decided 28 April 1964

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

lncome Tax-Exemption from taxation-Agreement with erstwhile Indian State-Indian State becoming a Part State under the Constitution of India.-Binding nature of the agree­ ment-Finance Act, .1950 (25 of 1950), s. 13-Part States (Taxation Concessions) Order, 1950, cl. 16-Constitution of India, Arts. 278, 295, 372. . In October 1946, wrote to the Government of thi! erstwhile> State of Gwalior stating that certain industries would be established in Gwalior if the Government gave certain facili-· ties including exemption from taxation.

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