# Judgments construing Article 286 of The Constitution of India (page 3 of 5)

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/286/3

Showing 101–150 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

- [COAL INDIA LIMITED AND ANR v. COMPETITION COMMISSION OF INDIA AND ANR](https://unisonlegal.in/judgment/supreme-court-of-india/coal-india-limited-and-anr-v-competition-commission-of-india-and-anr-37498) — [2023] 7 S.C.R. 827 · cited by 1 · names the article once, first at printed page 15
- [UNION OF INDIA AND ORS v. COSMO FILMS LIMITED](https://unisonlegal.in/judgment/supreme-court-of-india/union-of-india-and-ors-v-cosmo-films-limited-37471) — [2023] 7 S.C.R. 185 · cited by 1 · names the article once, first at printed page 36
- [ALL INDIA HAJ UMRAH TOUR ORGANIZER ASSOCIATION MUMBAI v. UNION OF INDIA & ORS](https://unisonlegal.in/judgment/supreme-court-of-india/all-india-haj-umrah-tour-organizer-association-mumbai-v-union-of-india-ors-35763) — [2022] 17 S.C.R. 92 · cited by 1 · names the article once, first at printed page 19
- [Kay Pan Fragrances (P) Ltd. Ghaziabad v. U.O.I. & Ors](https://unisonlegal.in/judgment/allahabad-high-court/kay-pan-fragrances-p-ltd-ghaziabad-v-u-o-i-ors-48689) — (2022) 7 ILRA 970 · cited by 1 · names the article once, first at printed page 9
- [THE GREAT EASTERN SHIPPING CO. LTD v. STATE OF KARNATAKA & ORS](https://unisonlegal.in/judgment/supreme-court-of-india/the-great-eastern-shipping-co-ltd-v-state-of-karnataka-ors-33681) — [2019] 17 S.C.R. 856 · cited by 1 · names the article once, first at printed page 51
- [INDORE DEVELOPMENT AUTHORITY v. MANOHAR LAL & ORS. ETC](https://unisonlegal.in/judgment/supreme-court-of-india/indore-development-authority-v-manohar-lal-ors-etc-33329) — [2019] 15 S.C.R. 1085 · cited by 1 · names the article 3 times, first at printed page 14
- [THE STATE OF MADHYA PRADESH AND OTHERS v. LAFARGE DEALERS ASSOCIATION AND OTHERS](https://unisonlegal.in/judgment/supreme-court-of-india/the-state-of-madhya-pradesh-and-others-v-lafarge-dealers-association-and-others-33716) — [2019] 18 S.C.R. 924 · cited by 1 · names the article 6 times, first at printed page 2
- [l 1 S.C.R. 591 STATE OF UTTARAKHAND & ORS v. M/S. KUMAON STONE CRUSHER](https://unisonlegal.in/judgment/supreme-court-of-india/l-1-s-c-r-591-state-of-uttarakhand-ors-v-m-s-kumaon-stone-crusher-31596) — [2017] 11 S.C.R. 591 · cited by 1 · names the article once, first at printed page 83
- [COMMISSIONER, DELHI VALUE ADDED TAX v. MIS. ABB LTD](https://unisonlegal.in/judgment/supreme-court-of-india/commissioner-delhi-value-added-tax-v-mis-abb-ltd-31218) — [2016] 4 S.C.R. 600 · cited by 1 · names the article once, first at printed page 11
- [[2016] 1 S.C.R. 994](https://unisonlegal.in/judgment/supreme-court-of-india/2p-i-i-s-c-r-994-commissioner-of-commercial-taxes-thiruvananthapuram-kerala-v-30963) — cited by 1 · names the article 6 times, first at printed page 1
- [S.C.R. 760 SMT. B. NARASAMMA v. DEPUTY COMMISSIONER COMMERCIAL TAXES KARNATAKA & ANR](https://unisonlegal.in/judgment/supreme-court-of-india/7-s-c-r-760-smt-b-narasamma-v-deputy-commissioner-commercial-taxes-karnataka-anr-31642) — [2016] 7 S.C.R. 760 · cited by 1 · names the article 10 times, first at printed page 1
- [K.K. POONACHA v. STATE OF KARNATAKA AND OTHERS](https://unisonlegal.in/judgment/supreme-court-of-india/k-k-poonacha-v-state-of-karnataka-and-others-26222) — [2010] 10 S.C.R. 1022 · cited by 1 · names the article 2 times, first at printed page 27
- [M/S. PUNJAB AROMATICS v. STATE OF KERALA](https://unisonlegal.in/judgment/supreme-court-of-india/m-s-punjab-aromatics-v-state-of-kerala-24668) — [2008] 7 S.C.R. 235 · cited by 1 · names the article 6 times, first at printed page 10
- [ST ATE OF WEST BENGAL AND ORS v. PURVI COMMUNICATION PVT. LTD. AND ORS](https://unisonlegal.in/judgment/supreme-court-of-india/st-ate-of-west-bengal-and-ors-v-purvi-communication-pvt-ltd-and-ors-20538) — [2005] 2 S.C.R. 954 · cited by 1 · names the article 3 times, first at printed page 1
- [MAFATLAL INDUSTRIES LTD v. NADIAD NAGAR PALIKA AND ANR](https://unisonlegal.in/judgment/supreme-court-of-india/mafatlal-industries-ltd-v-nadiad-nagar-palika-and-anr-17344) — [2000] 2 S.C.R. 52 · cited by 1 · names the article 2 times, first at printed page 4
- [[2000] 1 S.C.R. 594](https://unisonlegal.in/judgment/supreme-court-of-india/m-s-rainbow-colour-lab-and-anr-v-the-state-of-madhya-pradesh-february-2-2c-q-17083) — cited by 1 · names the article once, first at printed page 7
- [Anwarkhan Mahboob Co v. State of Bombay (now Maharashtra)](https://unisonlegal.in/judgment/supreme-court-of-india/anwarkhan-mahboob-co-v-state-of-bombay-now-maharashtra-16185) — [1998] 2 S.C.R. 293 · cited by 1 · names the article once, first at printed page 6
- [STATE OF ORISSA AND ORS v. MAHANADI COALFIELDS LTD. AND ORS](https://unisonlegal.in/judgment/supreme-court-of-india/state-of-orissa-and-ors-v-mahanadi-coalfields-ltd-and-ors-13189) — [1995] 3 S.C.R. 639 · cited by 1 · names the article once, first at printed page 5
- [MIS SHAKTIKUMAR M. SANCHETI AND ANR v. STATE OF MAHARASHTRA AND ORS](https://unisonlegal.in/judgment/supreme-court-of-india/mis-shaktikumar-m-sancheti-and-anr-v-state-of-maharashtra-and-ors-12814) — [1994] Supp. 6 S.C.R. 98 · cited by 1 · names the article 2 times, first at printed page 2
- [RAJASTHAN ROLLER FLOUR MILLS ASSOCIATION AND ANR. ETC. ETC v. STATE OF RAJASTHAN AND ORS](https://unisonlegal.in/judgment/supreme-court-of-india/rajasthan-roller-flour-mills-association-and-anr-etc-etc-v-state-of-rajasthan-12256) — [1993] Supp. 2 S.C.R. 72 · cited by 1 · names the article 8 times, first at printed page 1
- [MIS KISHAN LAL LAKSHMI CHAND AND ORS v. STATE OF HARYANA AND ORS](https://unisonlegal.in/judgment/supreme-court-of-india/mis-kishan-lal-lakshmi-chand-and-ors-v-state-of-haryana-and-ors-11962) — [1993] Supp. 1 S.C.R. 433 · cited by 1 · names the article 2 times, first at printed page 1
- [COFFEE BOARD, KARNATAKA, BANGALORE v. COMMISSIONER OF COMMERCIAL TAXES](https://unisonlegal.in/judgment/supreme-court-of-india/coffee-board-karnataka-bangalore-v-commissioner-of-commercial-taxes-10160) — [1988] Supp. 1 S.C.R. 348 · cited by 1 · names the article 4 times, first at printed page 1
- [MADRAS MARINE & CO v. STATE OF MADRAS](https://unisonlegal.in/judgment/supreme-court-of-india/madras-marine-co-v-state-of-madras-9157) — [1986] 3 S.C.R. 236 · cited by 1 · names the article 4 times, first at printed page 3
- [VRAJLAL MANII.AL AND 00. AND AliOTllER v. STATE OF MAiJIIYA PRADESH AND AliOTllER](https://unisonlegal.in/judgment/supreme-court-of-india/vrajlal-manii-al-and-00-and-aliotller-v-state-of-maijiiya-pradesh-and-aliotller-9347) — [1986] 2 S.C.R. 98 · cited by 1 · names the article 2 times, first at printed page 24
- [STATE OF KARNATAKA v. B. RAGHURAMA SHETTY ETC](https://unisonlegal.in/judgment/supreme-court-of-india/state-of-karnataka-v-b-raghurama-shetty-etc-8009) — [1981] 3 S.C.R. 280 · cited by 1 · names the article once, first at printed page 6
- [T. G. VENKATARAMAN ETC v. STATE OF MADRAS & ANR](https://unisonlegal.in/judgment/supreme-court-of-india/t-g-venkataraman-etc-v-state-of-madras-anr-4669) — [1970] 1 S.C.R. 615 · cited by 1 · names the article 2 times, first at printed page 3
- [M/S. MODI SPINNING & WEAVING MILLS CO., LTD v. COMMISSIONER OF INCOME-TAX, PUNJAB & ANR](https://unisonlegal.in/judgment/supreme-court-of-india/m-s-modi-spinning-weaving-mills-co-ltd-v-commissioner-of-income-tax-punjab-anr-3358) — [1965] 1 S.C.R. 592 · cited by 1 · names the article once, first at printed page 1
- [SHREE BAJRANG JUTE MILLS LTD v. STATE OF ANDHRA PRADESH](https://unisonlegal.in/judgment/supreme-court-of-india/shree-bajrang-jute-mills-ltd-v-state-of-andhra-pradesh-3214) — [1964] 6 S.C.R. 691 · cited by 1 · names the article 5 times, first at printed page 5
- [THE LOKMANY A MILLS v. THE BARSI BOROUGH MUNICIPALITY](https://unisonlegal.in/judgment/supreme-court-of-india/the-lokmany-a-mills-v-the-barsi-borough-municipality-2118) — [1962] 1 S.C.R. 306 · cited by 1 · names the article 2 times, first at printed page 9
- [[1962] 1 S.C.R. 314](https://unisonlegal.in/judgment/supreme-court-of-india/i96i-the-lokmanya-mills-v-the-ba1si-borough-muni-ipality-shah-mar-h-x4-2120) — cited by 1 · names the article 4 times, first at printed page 1
- [B.K. KAR v. THE CHIEF JUSTICE AND HIS COMP ANION](https://unisonlegal.in/judgment/supreme-court-of-india/b-k-kar-v-the-chief-justice-and-his-comp-anion-2121) — [1962] 1 S.C.R. 319 · cited by 1 · names the article once, first at printed page 1
- [MESSRS ASHOK LEYLAND LTD v. THE STATE OF MADRAS](https://unisonlegal.in/judgment/supreme-court-of-india/messrs-ashok-leyland-ltd-v-the-state-of-madras-2153) — [1962] 1 S.C.R. 607 · cited by 1 · names the article 16 times, first at printed page 1
- [J 'L'HE INDOHE IRON AND 8'fEEL REGISTERED STOCK-HOLDERS' ASSOCIATION v. THE STATE OF MADHYA PRADESH AND OTHERS](https://unisonlegal.in/judgment/supreme-court-of-india/j-l-he-indohe-iron-and-8-feel-registered-stock-holders-association-v-the-state-2307) — [1962] 2 S.C.R. 924 · cited by 1 · names the article 8 times, first at printed page 1
- [TOBACCO MANUFACTURERS (INDIA) LTD v. THE COMMISSIONER OF SALES-TAX](https://unisonlegal.in/judgment/supreme-court-of-india/tobacco-manufacturers-india-ltd-v-the-commissioner-of-sales-tax-2198) — [1961] 2 S.C.R. 106 · cited by 1 · names the article 6 times, first at printed page 2
- [[1960] 2 S.C.R. 331](https://unisonlegal.in/judgment/supreme-court-of-india/the-state-of-bihar-v-rai-bahadur-hui-dut-roy-moti-lall-1864) — cited by 1 · names the article 4 times, first at printed page 4
- [THE STATE OF BOMBAY AND ANOTHER v. THE UNITED MOTORS (INDIA) LTD. AND OTHERS](https://unisonlegal.in/judgment/supreme-court-of-india/the-state-of-bombay-and-another-v-the-united-motors-india-ltd-and-others-97) — [1953] 1 S.C.R. 1069 · cited by 1 · names the article once, first at printed page 34
- [M/s Aristo Printers Pvt. Ltd v. Commissioner of Trade Tax, Lucknow, U.P](https://unisonlegal.in/judgment/supreme-court-of-india/m-s-aristo-printers-pvt-ltd-v-commissioner-of-trade-tax-lucknow-u-p-38028) — 2025 INSC 1188 · names the article 9 times, first at printed page 15
- [State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others](https://unisonlegal.in/judgment/supreme-court-of-india/state-of-kerala-another-v-asianet-satellite-communications-ltd-others-38724) — 2025 INSC 757 · names the article 3 times, first at printed page 132
- [Lucknow Nagar Nigam & Others v. Kohli Brothers Colour Lab. Pvt. Ltd. & Others](https://unisonlegal.in/judgment/supreme-court-of-india/lucknow-nagar-nigam-others-v-kohli-brothers-colour-lab-pvt-ltd-others-37650) — 2024 INSC 135 · names the article once, first at printed page 72
- [[2022] 11 S.C.R. 369](https://unisonlegal.in/judgment/supreme-court-of-india/state-of-himachal-pradesh-v-nirmal-kaur-nimmo-and-others-35664) — names the article once, first at printed page 29
- [M/S. TOTAL ENVIRONMENT BUILDING SYSTEMS PVT. LTD v. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES & ORS](https://unisonlegal.in/judgment/supreme-court-of-india/m-s-total-environment-building-systems-pvt-ltd-v-the-deputy-commissioner-of-35762) — [2022] 17 S.C.R. 883 · names the article 2 times, first at printed page 33
- [M/S VELLANKI FRAME WORKS v. THE COMMERCIAL TAX OFFICER, VISAKHAPATNAM](https://unisonlegal.in/judgment/supreme-court-of-india/m-s-vellanki-frame-works-v-the-commercial-tax-officer-visakhapatnam-35037) — [2021] 3 S.C.R. 903 · names the article 5 times, first at printed page 36
- [STATE OF ORISSA v. M/s. B. ENGINEERS & BUILDERS LTD. & ORS](https://unisonlegal.in/judgment/supreme-court-of-india/state-of-orissa-v-m-s-b-engineers-builders-ltd-ors-34608) — [2020] 6 S.C.R. 801 · names the article 2 times, first at printed page 14
- [NIRMAL KUMAR PARSAN v. COMMISSIONER OF COMMERCIAL TAXES & ORS](https://unisonlegal.in/judgment/supreme-court-of-india/nirmal-kumar-parsan-v-commissioner-of-commercial-taxes-ors-34421) — [2020] 1 S.C.R. 1132 · names the article 3 times, first at printed page 8
- [M/S ACHAL INDUSTRIES v. STATE OF KARNATAKA](https://unisonlegal.in/judgment/supreme-court-of-india/m-s-achal-industries-v-state-of-karnataka-33838) — [2019] 5 S.C.R. 511 · names the article 4 times, first at printed page 3
- [STATE OF KARNATAKA AND ANR v. M/S DURGA PROJECTS INC](https://unisonlegal.in/judgment/supreme-court-of-india/state-of-karnataka-and-anr-v-m-s-durga-projects-inc-32786) — [2018] 3 S.C.R. 115 · names the article once, first at printed page 11
- [[2017] 13 S.C.R. 663](https://unisonlegal.in/judgment/supreme-court-of-india/state-of-kerala-and-others-v-fr-william-fernandez-etc-etc-civil-appeal-nos-3381-31929) — names the article 21 times, first at printed page 3
- [M/S. UNITED RICELAND LTD v. STATE OF HARYANA AND ANR](https://unisonlegal.in/judgment/supreme-court-of-india/m-s-united-riceland-ltd-v-state-of-haryana-and-anr-27425) — [2011] 1 S.C.R. 186 · names the article 2 times, first at printed page 10
- [S.C.R. 556 THE INDURE LTD. AND ANOTHER v. COMMERCIAL TAX OFFICER AND ORS](https://unisonlegal.in/judgment/supreme-court-of-india/11-s-c-r-556-the-indure-ltd-and-another-v-commercial-tax-officer-and-ors-26170) — [2010] 11 S.C.R. 556 · names the article 6 times, first at printed page 1
- [Kuldeep Kumar Tripathi v. Rang Bahadur and others](https://unisonlegal.in/judgment/allahabad-high-court/kuldeep-kumar-tripathi-v-rang-bahadur-and-others-41529) — (2010) 1 ILRA 77 · names the article 2 times, first at printed page 10

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