Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Constitution of India 1957-Section 178 1950 : Delhi Municipal Corporation Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Constitution of India, 1950 : Delhi Municipal Corporation Act, 1957-Section 178-Terminal Tax-Imposition on-Goods brought into Union Territory from outside-Held: neither violative of Article 301 nor was discriminatory and even if it did, it was saved by Article 302 of the Constitution.The appellant company carried on the business of manufacturing of and dealing in Vanaspati and its products. The products were carried by rail and/or by road into the Union Territory. The respondent realised terminal tax from the appellant on Vanaspati products carried by railway and/or road into the Union Territory. The appellant filed a writ petition before the High Court challenging the said realisation of terminal tax which was dismissed. Aggrieved by the judgment of the High Court, the appellant preferred the present appeal. On behalf of the appellant it was contended that Section 178 of the Delhi Municipal Corporation Act, 1957 discriminated between goods manufactured within the Union Territory and the goods manufactured outside the said territory; that the goods manufactured outside the territory alone were liable to terminal tax under the Act; that this was an impediment on the movement of goods from the State into the Union Territory; and that Section 178 of the Act violated Article 301 of the Constitution of India.On behalf of the respondent it was contended that the appellant was not placed in a position of great disadvantage as compared to other manufacturers of Vanaspati in the Union Territory as there were no proper pleadings and proof or particulars on that score and that Section 178 of the Act was saved by Article 302 of the Constitution of India. |
Judge | Hon'ble Mr. Justice K.S. Paripoornan |
Neutral Citation | 1995 INSC 110 |
Petitioner | Amrit Banaspati Co. Ltd. |
Respondent | Union Of India And Ors. |
SCR | [1995] 2 S.C.R. 25 |
Judgement Date | 1995-02-10 |
Case Number | 448 |
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