Supreme Court · 1988 INSC 144 · Decided 5 May 1988
Tata Tea LTD. & ANR. ETC. v. State of West Bengal & ORS. ETC.
- Court
- Supreme Court of India
- Citation
- 1988 INSC 144 · [1988] 3 S.C.R. 961
- Case number
- WRIT PETITION (CIVIL) No. 5409/1980
- Decided
- 5 May 1988
- Bench
- R.S. PATHAK, M.H. KANIA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 246(3), 246, 366(1), 366; Income Tax Act
Headnote
TATA TEA LTD. & ANR. ETC. v. STATE OF WEST BENGAL & ORS. ETC. MAY 5, 1988 [R.S. PATHAK, CJI AND M.H. KANIA, J.] Bengal Agricultural Income-tax (Amendment) Act, 1980-Chal­ lenging constitutional validity of sections 3 and 5 of. Agricultural Income-tax (Amendment) Act, 1980 (Kera/a Act from sale of tea grown and manufactured by him is subject to levy of agricultural income-tax. These Writ Petitions, filed in this Court by Public Limited Com­ panies growing, manufacturing and selling tea in the States of West Bengal and Kerala raised common questions of law. The Writ
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)