Supreme Court of India
M/s. Widia (india) Ltd. and Ors. v. The State of Karnataka 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.
From the headnote
Karnataka Tax on Entry of Goods Ayt, I979 (as amended): Section 3-Amendment of section 3 of I979 Act by Act No. 8 of 1993 empowering imposition of tax on entry of goods retrospectively or prospectively by State Government by notification on different dates-However sanction of the President not obtained-Constitutional validity of-Held: levy of tax retrospectively or prospectively in section 3(1) would not make the section restrictive which can be hit by Article 301 requiring sanction of President under Article 304(b)-However subsequent notification issued may in some cases amount to…
Authorities it was built on
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
An email address, no password.