Supreme Court · 2023 INSC 942 · Decided 20 October 2023

The State of Telangana & ORS. v. M/S Tirumala Constructions

Court
Supreme Court of India
Citation
2023 INSC 942 · [2023] 15 S.C.R. 141
Case number
CIVIL APPEAL No. 1628/2023
Decided
20 October 2023
Bench
S. RAVINDRA BHAT, ARAVIND KUMAR (2-judge bench)
Outcome
Disposed off
Case type
Civil
Acts & sections cited
Constitution Article 19

Headnote

HEADNOTES Issue for consideration: The Constitution (101st Amendment) Act, 2016, introduces a fundamental re-ordering of the constitutional premise of taxation by the Union and State Governments in India. It is the framework to enable the introduction of the Goods These batch of appeals arise from judgments delivered by the Telangana, Gujarat and Bombay High Court. The concerned States (Telangana and Gujarat) have appealed aggrieved by the judgments. The assessee petitioners are appellants, and are aggrieved by the judgments of Bombay High Court.

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