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Amrit Banaspati Co. Ltd vs Union Of India And Ors on 10 February, 1995

14. It may be relevant to mention here a recent decision of their Lordships of the Supreme Court in the case of Amrit Banaspati Co. Ltd. v. Union of India, (1995) 3 SCC 335 : (AIR 1995 SC 1340), wherein it is observed that the terminal tax on goods carried by railway or road applies only where intra-State or Inter-State movement of goods are impeded directly and immediately but it was not held to be violative of Article 301 and Article 14. It was also observed that there is presumption in favour of its constitutionality of the provision and there is a presumption that the imposition of tax is in public interest.
Supreme Court of India Cites 15 - Cited by 39 - K S Paripoornan - Full Document

Kesho Ram & Co. & Ors. Etc vs Union Of India & Ors on 2 May, 1989

Therefore the same arguments cannot again be raised for challenging the validity of Sub-section (1) (xvi) of Section 127 of the Act of 1961 and suffice it to say that once the validity of a provision has already been upheld, it is not open to be re-agitated; and in this connection, reference may be made to observation made in the case of Kesho Ram and Co. v. Union of India, (1989) 3 SCC 151. It has been held that:
Supreme Court of India Cites 31 - Cited by 80 - K N Singh - Full Document
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