Supreme Court of India

Bharat General & Textile Industries Ltd. & Ors. v. State of Maharashtra & Ors.

Neutral citation
Bench A.P. Sen and S. Natarajan JJ.
Decided 19 September 1988

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

Constitution of India, 1950: Articles 14. 19( 1) (g) and 300A­ Sections 41 and 41A of Bombay Sales Tax Act-Validity of-Whether there is conferment of arbitrary power on State Government to exempt units from sales tax. Bombay Sales Tax Act: Sections 41 and 41A and Package Scheme of incentfres 1979-Whether confers arbitrary power of exemp­ tion on State Go<"ernment to exempt units from payment of Purchase Tax, Sales Tax and Central Sales Tax.…

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
Sign in to read - for free

An email address, no password.