Supreme Court · 1992 INSC 287 · Decided 20 October 1992

Indian Oil Corporation v. Municipal Corporation, Jullundhar and ORS.

Court
Supreme Court of India
Citation
1992 INSC 287 · [1992] SUPP. 2 S.C.R. 62
Case number
CIVIL APPEAL No. 46/1990
Decided
20 October 1992
Bench
J.S. VERMA, A.S. ANAND (2-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Constitution

Headnote

OIL CORPORATION v. MUNICIPAL CORPORATION, JULLUNDHAR AND ORS. OCfOBER 20, 1992 B [J.S. VERMA AND DR. A.S. ANAND, JJ.) Punjab Municipal Corporation Act, 1976 : S. JJ 3-£evy of OctroHndian Oil Corporbtio~etroleum Products C -Transportation to depot within municipal limits for export therefrom List II, Entry 5J;--Tax on entry of goods E F into local area for consumption use or sale thereirr---state Legislature-f'ower to legislate-Held Municipal Corporation cannot have authority more exten· sive than that of State Legislature. Words and Phrases: "Imported into the

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