Supreme Court · 1991 INSC 159 · Decided 18 July 1991

State of U.P. and ANR. v. M/S. Synthetics and Chemicals LTD. and ANR.

Court
Supreme Court of India
Citation
1991 INSC 159 · [1991] 3 S.C.R. 64
Case number
CIVIL APPEAL No. 2722/1991
Decided
18 July 1991
Bench
T.K. THOMMEN, R.M. SAHAI (2-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Constitution Article 141

Headnote

Constitution of India, 1950-Article 141-Declaration of Law­ Binding effect of-Precedent-Principle and purpose of-Supreme Court decision in ( 1990) 1 SCC 109-Effect and consequences of. Constitution of India, 1950-Vl/th Schedule, List 11, Entry 54- lndustrial alcohol-Whether State can levy tax Ethyl Alcohol (Price Control) Orders-Effect and consequences of. Industries (Development and Regulation) Act, 1951-Section !BG-Ethyl Alcohol (Price Control) Orders-Enactment of by Central Government-Whether restricts the powers of the State to levy tax on industrial alcohol-United Provinces

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