Supreme Court · 1960 INSC 163 · Decided 26 September 1960
Atiabari Tea CO., LTD. v. The State of Assam and OTHERS. (And Connected Petition and Appeals)
- Court
- Supreme Court of India
- Citation
- 1960 INSC 163 · [1961] 1 S.C.R. 809
- Case number
- WRIT PETITION (CIVIL) No. 246/1956
- Decided
- 26 September 1960
- Bench
- BHUVNESHWAR PRASAD SINHA, P.B. GAJENDRAGADKAR, K.N. WANCHOO, K.C. DAS GUPTA, J.C. SHAH (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 301
Headnote
SUPREME COURT REPORTS 809 ATIABARI TEA CO., LTD. v. THE .STATE OF ASSAM AND OTHERS. (AND CO.~NECTED PETITION AND APPEALS) (B. P. SINHA, c. J., P. B. GAJENDRAGADKAR, IC N. WANCHOO, K. C. DAs GUPTA and J. c. SHAH, JJ.) Freedom of Trade-If includes freedom from laxation·-State Law imposing tax of I954). The Assam Taxation (on goods carried by Roads and Inland Waterways) Act, 1954, was passed under Entry 56 of List II of Seventh Schedule to the Constitution. The appellants contend­ ed that the "Act violated the freedom of trade guaranteed by Art. 301 of the Constitution and
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)