Supreme Court of India
Jindal Stainless Ltd. and Anr. v. State of Haryana 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
Constitution of India, 1950-Articles 301, 302, 303 and 304--Constitution Bench of this Court in Automobile Transport (Rajasthan) Ltd. v. State of Rajasthan held a compensatory tax for use of trading facilities is not hit by Article 301 and propounded a working test to determine whether the tax under an impugned enactment is compensatory in nature by enquiring whether there is any proportional benefit/facility received by trade on payment of such tax- smaller Bench later in Bhagatram Rajeevkumar v. Commissioner of Sales Tax MP. and Ors. took a view that a tax is compensatory in nature even if…
Authorities it was built on
- 1999 V. Sudeer Etc v. Bar Council of India and Another
- 1960 Atiabari Tea Co., Ltd. v. The State of Assam and Others. (and Connected Petition and Appeals)
- 1994 Shri Bhajanlal, Chief Minister, Haryana v. Mis Jindal Strips Ltd. and Ors.
- 2001 Pradip Chandra Parija and Ors. v. Pramod Chandra Patanaik and Ors.
- 1963 Khyerbari Tea Co. Ltd. &anr. v. The State of Assam
Where later benches applied it
- 2019 Indian Oil Corporation Limited v. State of U.P. & Ors.
- 2017 State of Uttarakhand & Ors. v. M/s. Kumaon Stone Crusher
- 2016 Jindal Stainless Ltd. & Anr v. State of Haryana & Ors
Of those, 2 referred to · 1 overruled
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