Supreme Court of India
Kerala Hotel & Restaurant Association and Ors. Etc. Etc. v. State of Kerala 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.
3 Supreme Court benches have cited this judgment.
From the headnote
Kera/a General Sales Tax Act, 1963: Sections 5, 9-FirstSchedu/e Item 57-Constitutional validity-Imposition of Sales Tax-Cooked food sold to affluent in luxury hotels-Exemption with regard to modest eating houses-Whether discriminatory and violates Article 14. - Tamil Nadu General Sales Tax Act, 1959: Section 3(2) Schedule I Item 150-lmposition of Sales Tax-Cooked food sold to affluent in luxury hotels-Exemption with regard to modest eating houses-Whe the'r discriminatory and violates Article 14.
Where later benches applied it
- 2011 Union of India and Ors. v. M/s Nitdip Textile Processors Pvt. Ltd. and Another
- 2025 State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others
- 2024 IN RE : SECTION 6A OF THE CITIZENSHIP ACT 1955 versus
Of those, 1 relied on · 2 referred to
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