Supreme Court of India

State of Kerala and Ors. v. M/s. Tranvancore Chemicals and Manufacturing Co. and Anr. Etc. Etc.

Neutral citation
Bench S.P. Bharucha, G.T. Nana Ya Ti and B.N. Kirpal JJ.
Decided 11 November 1998

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

Sales Tax: Kera/a General Sales Tax Act, 1963-Section 59A-Determination of rate of tax-By an amendment Section 59A was inserted-Power to determine rate of tax given to State Govt.-Challenged on the ground that it gives unguided power to determine rate of tax-No statutory right of appeal­ High Court holding that it is unconstitutional being violative of Article 14- 0n appeal. Held, Section 59A gives absolute and final power to Government to determine rate of tax-No obligation to hear t/1e dealer before imposing the tax-No statutory provision of appeal, revision etc.-Violative of Article 14 of…

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