# Judgments construing Article 286 of The Constitution of India

209 judgments in this corpus construe Article 286 of The Constitution of India — Restrictions as to imposition of tax on the sale or purchase of goods, the ones the courts themselves rely on most listed first.

Canonical: https://unisonlegal.in/browse/acts/constitution/286

Showing 1–50 of 209, ordered by how often this corpus itself cites each judgment.

## The article itself

- [Article 286 of The Constitution of India](https://unisonlegal.in/statutes/constitution/286) — Restrictions as to imposition of tax on the sale or purchase of goods

## The judgments

- [The &ngal lmmlllliJv Company limited v. Tire Stale of Bihar and others](https://unisonlegal.in/judgment/supreme-court-of-india/the-ngal-lmmllllijv-company-limited-v-tire-stale-of-bihar-and-others-1514) — [1955] 2 S.C.R. 603 · cited by 126 · names the article 12 times, first at printed page 1
- [THE AUTOMOBILE TRANSPORT (RAJASTHAN) LTD v. THE STATE OF RA.JASTHAN AND OTHERS](https://unisonlegal.in/judgment/supreme-court-of-india/the-automobile-transport-rajasthan-ltd-v-the-state-of-ra-jasthan-and-others-2609) — [1963] 1 S.C.R. 491 · cited by 37 · names the article once, first at printed page 73
- [[1963] 1 S.C.R. 778](https://unisonlegal.in/judgment/supreme-court-of-india/77s-supreme-court-reports-1963-smt-ujjam-bai-v-state-of-uttar-pradesh-2636) — cited by 34 · names the article 9 times, first at printed page 49
- [HOECHST PHARMACEUTICALS LTD. AND ANOTHER ETC v. STATE OF BIHAR AND OTHERS](https://unisonlegal.in/judgment/supreme-court-of-india/hoechst-pharmaceuticals-ltd-and-another-etc-v-state-of-bihar-and-others-8474) — [1983] 3 S.C.R. 130 · cited by 33 · names the article 8 times, first at printed page 8
- [[1960] 2 S.C.R. 866](https://unisonlegal.in/judgment/supreme-court-of-india/state-0-bombay-others-v-the-hospital-mazdoor-sabha-others-1792) — cited by 33 · names the article once, first at printed page 1
- [[2015] 14 S.C.R. 613](https://unisonlegal.in/judgment/supreme-court-of-india/union-of-india-v-v-sri-haran-murugan-ors-30616) — cited by 30 · names the article once, first at printed page 34
- [2023 INSC 1058](https://unisonlegal.in/judgment/supreme-court-of-india/2023-insc-1058-37166) — cited by 27 · names the article 5 times, first at printed page 186
- [TILOKCHAND MOTICHAND & ORS v. H. B. MUNSID & ANR](https://unisonlegal.in/judgment/supreme-court-of-india/tilokchand-motichand-ors-v-h-b-munsid-anr-4595) — [1969] 2 S.C.R. 824 · cited by 24 · names the article once, first at printed page 13
- [STATE OF MADRAS v. N. K. NATARAJA MUDALIAR](https://unisonlegal.in/judgment/supreme-court-of-india/state-of-madras-v-n-k-nataraja-mudaliar-4348) — [1968] 3 S.C.R. 829 · cited by 22 · names the article once, first at printed page 5
- [[1964] 3 S.C.R. 787](https://unisonlegal.in/judgment/supreme-court-of-india/1964-3-s-c-r-787-3024) — cited by 21 · names the article once, first at printed page 88
- [[1955] 2 S.C.R. 483](https://unisonlegal.in/judgment/supreme-court-of-india/1955-2-s-c-r-483-1504) — cited by 20 · names the article 11 times, first at printed page 1
- [KHYERBARI TEA CO. LTD. &ANR v. THE STATE OF ASSAM](https://unisonlegal.in/judgment/supreme-court-of-india/khyerbari-tea-co-ltd-anr-v-the-state-of-assam-3058) — [1964] 5 S.C.R. 975 · cited by 19 · names the article 3 times, first at printed page 24
- [[1963] Supp. 2 S.C.R. 302](https://unisonlegal.in/judgment/supreme-court-of-india/a-nachallam-cm-tti-v-v-enkata-c-uitapathi-gurubulamigal-2771) — cited by 18 · names the article once, first at printed page 25
- [Tata Engineering v. Stace 01 Biha1](https://unisonlegal.in/judgment/supreme-court-of-india/tata-engineering-v-stace-01-biha1-3228) — [1964] 6 S.C.R. 885 · cited by 17 · names the article 7 times, first at printed page 1
- [EAST INDIA TOBACCO CO v. STATE OF ANDHRA PRADESH](https://unisonlegal.in/judgment/supreme-court-of-india/east-india-tobacco-co-v-state-of-andhra-pradesh-2594) — [1963] 1 S.C.R. 404 · cited by 17 · names the article 6 times, first at printed page 2
- [ASSOCIATION AND ANOTHER v. UNION OF INDIA](https://unisonlegal.in/judgment/supreme-court-of-india/association-and-another-v-union-of-india-30726) — [2015] 13 S.C.R. 1 · cited by 16 · names the article once, first at printed page 772
- [MfS. Wfll'IT RAMNAD ELECTRIC DISTRIBUTION CO. LTD v. STATE OF MADRAS](https://unisonlegal.in/judgment/supreme-court-of-india/mfs-wfll-it-ramnad-electric-distribution-co-ltd-v-state-of-madras-2546) — [1963] 2 S.C.R. 747 · cited by 15 · names the article once, first at printed page 20
- [BHARAT SANCHAR NIGAM LTD. AND ANR v. UNION OF INDIA AND ORS](https://unisonlegal.in/judgment/supreme-court-of-india/bharat-sanchar-nigam-ltd-and-anr-v-union-of-india-and-ors-21291) — [2006] 2 S.C.R. 823 · cited by 14 · names the article 4 times, first at printed page 1
- [KAMALA MILLS L ln v. STATE OF BOMBAY](https://unisonlegal.in/judgment/supreme-court-of-india/kamala-mills-l-ln-v-state-of-bombay-3555) — [1966] 1 S.C.R. 64 · cited by 14 · names the article 3 times, first at printed page 6
- [THE SUPREME COURT REPORTS CHHOTABHAI JETHABHAI PATEL AND CO v. THE UNION OF INDIA AND ANOTHER](https://unisonlegal.in/judgment/supreme-court-of-india/the-supreme-court-reports-chhotabhai-jethabhai-patel-and-co-v-the-union-of-2590) — [1962] Supp. 2 S.C.R. 1 · cited by 14 · names the article 2 times, first at printed page 68
- [[1959] Supp. 1 S.C.R. 528](https://unisonlegal.in/judgment/supreme-court-of-india/1959-supp-1-s-c-r-528-1568) — cited by 14 · names the article 2 times, first at printed page 27
- [ANDHRA SUGARS LID. & ANR. ETC v. STATE OF ANDHRA PRADESH & ORS](https://unisonlegal.in/judgment/supreme-court-of-india/andhra-sugars-lid-anr-etc-v-state-of-andhra-pradesh-ors-4281) — [1968] 1 S.C.R. 705 · cited by 12 · names the article once, first at printed page 13
- [K. S. VENKATARAMAN & CO v. STATE OF MADRAS](https://unisonlegal.in/judgment/supreme-court-of-india/k-s-venkataraman-co-v-state-of-madras-3531) — [1966] 2 S.C.R. 229 · cited by 12 · names the article 3 times, first at printed page 29
- [120161 JO S.C.R. l .JINDAL STAINLESS TTD. & ANR v. STATE OF HARYANA & ORS](https://unisonlegal.in/judgment/supreme-court-of-india/120161-jo-s-c-r-l-jindal-stainless-ttd-anr-v-state-of-haryana-ors-31315) — [2016] 10 S.C.R. 1 · cited by 11 · names the article 12 times, first at printed page 30
- [BUILDERS ASSCN v. U.0.1](https://unisonlegal.in/judgment/supreme-court-of-india/builders-asscn-v-u-0-1-10382) — [1989] 2 S.C.R. 320 · cited by 11 · names the article 34 times, first at printed page 1
- [[1962] 2 S.C.R. 1](https://unisonlegal.in/judgment/supreme-court-of-india/the-supreme-court-reports-m-s-j-k-jute-i-iills-co-ltd-v-the-state-of-uttar-pl-2247) — cited by 11 · names the article once, first at printed page 15
- [TATA IRON AND STEEL CO., LIMITED, BOMBAY v. S. R. SARKAR AND OTHERS](https://unisonlegal.in/judgment/supreme-court-of-india/tata-iron-and-steel-co-limited-bombay-v-s-r-sarkar-and-others-2171) — [1961] 1 S.C.R. 379 · cited by 10 · names the article 10 times, first at printed page 8
- [ORISSA v. TITAGHUR .PAPEII. MILLS](https://unisonlegal.in/judgment/supreme-court-of-india/orissa-v-titaghur-papeii-mills-8921) — [1985] 3 S.C.R. 26 · cited by 9 · names the article once, first at printed page 24
- [HANUMANT v. THE STATE OF MADHYA PRADESH. RAOJIBHAI ti, THE STATE OF MADHYA PRADESH](https://unisonlegal.in/judgment/supreme-court-of-india/hanumant-v-the-state-of-madhya-pradesh-raojibhai-ti-the-state-of-madhya-pradesh-210) — [1952] 1 S.C.R. 1091 · cited by 9 · names the article once, first at printed page 22
- [MAFATLAL INDUSTRIES LTD. ETC. ETC v. UNION OF INDIA ETC. ETC](https://unisonlegal.in/judgment/supreme-court-of-india/mafatlal-industries-ltd-etc-etc-v-union-of-india-etc-etc-14700) — [1996] Supp. 10 S.C.R. 585 · cited by 8 · names the article once, first at printed page 73
- [R. S. JOSHI, S.T.O. GUJARAT ETC. ETC v. AJIT MILLS LTD., AHMEDABAD & ANR. ETC. ETC](https://unisonlegal.in/judgment/supreme-court-of-india/r-s-joshi-s-t-o-gujarat-etc-etc-v-ajit-mills-ltd-ahmedabad-anr-etc-etc-7281) — [1978] 1 S.C.R. 338 · cited by 8 · names the article once, first at printed page 26
- [COFFEE BOARD, BANGALORE ' v. JOINT COMMERCIAL TAX OFFICER, MADRAS & ANR](https://unisonlegal.in/judgment/supreme-court-of-india/coffee-board-bangalore-v-joint-commercial-tax-officer-madras-anr-4895) — [1970] 3 S.C.R. 147 · cited by 8 · names the article 3 times, first at printed page 1
- [tl d 1 1 d b tl t . 1 v. a owe an tic c ccrecs passe](https://unisonlegal.in/judgment/supreme-court-of-india/tl-d-1-1-d-b-tl-t-1-v-a-owe-an-tic-c-ccrecs-passe-2275) — [1962] 2 S.C.R. 570 · cited by 8 · names the article once, first at printed page 3
- [DISTRIBUTING CO. INDIA LTD v. THE BELGAUM BOROUGH MUNICIPALITY](https://unisonlegal.in/judgment/supreme-court-of-india/distributing-co-india-ltd-v-the-belgaum-borough-municipality-2767) — [1963] Supp. 2 S.C.R. 216 · cited by 8 · names the article 3 times, first at printed page 15
- [Mineral Area Development Authority & Anr v. M/s Steel Authority of India & Anr. Etc](https://unisonlegal.in/judgment/supreme-court-of-india/mineral-area-development-authority-anr-v-m-s-steel-authority-of-india-anr-etc-38044) — 2024 INSC 554 · cited by 7 · names the article 4 times, first at printed page 141
- [GODFREY PHILLIPS INDIA LTD. AND ANR v. STATE OF U.P. AND ORS](https://unisonlegal.in/judgment/supreme-court-of-india/godfrey-phillips-india-ltd-and-anr-v-state-of-u-p-and-ors-20468) — [2005] 1 S.C.R. 732 · cited by 7 · names the article 4 times, first at printed page 7
- [[2005] 1 S.C.R. 296](https://unisonlegal.in/judgment/supreme-court-of-india/b-r-c-lahoti-cj-shivaraj-v-patil-k-g-balakrishnan-b-n-20419) — cited by 7 · names the article 2 times, first at printed page 24
- [CONSOLIDATED COFFEE LTD. AND ANR. ETC v. COFFEE BOARD, BANGALORE ETC. ETC](https://unisonlegal.in/judgment/supreme-court-of-india/consolidated-coffee-ltd-and-anr-etc-v-coffee-board-bangalore-etc-etc-8205) — [1980] 3 S.C.R. 625 · cited by 7 · names the article 14 times, first at printed page 1
- [ANDY v. ClIANDRACHUD, JJ.J](https://unisonlegal.in/judgment/supreme-court-of-india/andy-v-cliandrachud-jj-j-6457) — [1975] Supp. 1 S.C.R. 169 · cited by 7 · names the article 7 times, first at printed page 1
- [[1961] 1 S.C.R. 305](https://unisonlegal.in/judgment/supreme-court-of-india/u-i11ersal-f-t11porls-agem-y-v-caie-ctmlroller-of-1-pa-1-6emporls-2166) — cited by 7 · names the article 2 times, first at printed page 15
- [J. V. GOKAL & Co. (PRIVATE) LTD v. THE ASSISTANT COLLECTOR OF SALES-TAX](https://unisonlegal.in/judgment/supreme-court-of-india/j-v-gokal-co-private-ltd-v-the-assistant-collector-of-sales-tax-1790) — [1960] 2 S.C.R. 852 · cited by 7 · names the article 8 times, first at printed page 1
- [JVlrlle v. White](https://unisonlegal.in/judgment/supreme-court-of-india/jvlrlle-v-white-1431) — [1958] 1 S.C.R. 1422 · cited by 7 · names the article 55 times, first at printed page 2
- [[2022] 7 S.C.R. 686](https://unisonlegal.in/judgment/supreme-court-of-india/2022-7-s-c-r-686-36339) — cited by 6 · names the article once, first at printed page 31
- [PARMAR SAMANTSINH UMEDSINH AND OTHERS v. STATE OF GUJARAT & ORS](https://unisonlegal.in/judgment/supreme-court-of-india/parmar-samantsinh-umedsinh-and-others-v-state-of-gujarat-ors-35300) — [2021] 13 S.C.R. 89 · cited by 6 · names the article once, first at printed page 25
- [ASHOK LEYLAND LTD v. STATE OF TAMIL NADU AND ANR](https://unisonlegal.in/judgment/supreme-court-of-india/ashok-leyland-ltd-v-state-of-tamil-nadu-and-anr-19679) — [2004] 1 S.C.R. 306 · cited by 6 · names the article 5 times, first at printed page 4
- [[1991] Supp. 2 S.C.R. 1](https://unisonlegal.in/judgment/supreme-court-of-india/1991-supp-2-s-c-r-1-11364) — cited by 6 · names the article once, first at printed page 84
- [[1974] 3 S.C.R. 1](https://unisonlegal.in/judgment/supreme-court-of-india/state-of-tamil-nadu-etc-v-sr-alakshmi-mills-etc-6246) — cited by 6 · names the article once, first at printed page 3
- [BEN GORM NILGIRI PLANTATIONS COMPANY, COONOOR AND ORS v. SALES TAX OFFICER, SPECIAL CIRCLE, ERNAKULAM AND ORS](https://unisonlegal.in/judgment/supreme-court-of-india/ben-gorm-nilgiri-plantations-company-coonoor-and-ors-v-sales-tax-officer-3107) — [1964] 7 S.C.R. 706 · cited by 6 · names the article 15 times, first at printed page 1
- [Gujarat University, 11hmedabad v. Krishna Rangariath Mudholkar](https://unisonlegal.in/judgment/supreme-court-of-india/gujarat-university-11hmedabad-v-krishna-rangariath-mudholkar-2702) — [1963] Supp. 1 S.C.R. 172 · cited by 6 · names the article once, first at printed page 25
- [[1961] 1 S.C.R. 902](https://unisonlegal.in/judgment/supreme-court-of-india/another-v-the-commercial-tax-ofj-jcer-and-2184) — cited by 6 · names the article 6 times, first at printed page 2

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