Supreme Court of India
M/s Shaktikumar M. Sancheti and Anr. v. State of Maharashtra 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.
10 Supreme Court benches have cited this judgment.
What the Court ordered
In the result the appeals and the writ petition fail and are dismissed.
Judgment, page 6
From the headnote
Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987-Section 3-Tax on entry of vehicles into a local area-Validity- Expression 'local area'-Meaning-Whether levy of tax was bad/or being vague and contrary to concept of local area-Held, No-Levy being in addition to octroi realised by local authorities-Whether it amounted to double taxation-Held, No-Whether levy can be said to be invalid merely because measure of levy is to be purchase value of vehicle-Held, No. The appellants, contractors or dealers of motor vehicles who purchased vehicles from outside the State and brought…
Where later benches applied it
- 2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc.
- 2026 Kirloskar Ferrous Industries Limited v. Union of India
- 2025 Asf Buildtech Private Limited v. Shapoorji Pallonji and Company Private Limited
- 2023 Cox and Kings Ltd. v. Sap India Pvt. Ltd. & Anr.
- 2022 M/s. Ocl India Ltd v. State of Orrisa and Ors.
- 2022 Cox and Kings Limited v. Sap India Private Limited & Another
- 2019 M/s Natesan Agencies (plantations) v. State Rep. by the Secretary to Government Environment and Forests Department
- 2016 Jindal Stainless Ltd. & Anr v. State of Haryana & Ors
- 2012 Chloro Controls (i) P. Ltd. v. Severn Trent Water Purification Inc. and Ors.
- 1996 State of Bihar v. Bihar Chamber of Commerce
Of those, 1 referred to · 9 mentioned
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