M/S. SHIVAM ENTERPRISES AND ORS. vs THE STATE OF BIHAR STATE OF BIHAR AND ORS. THROUGH THE CHIEF SECRETARY — C.A. No. 1880 - 1889/2003
Case under Section XVI. Status: DISPOSED.
CNR: SCIN010235102002
Filing Date
29-Nov-2002
Registration No
C.A. No. 1880 - 1889/2003
Diary Number
23510/2002
Order Date
18-Jul-2018
Document Type
ROP - of Main Case
Disposal Type
Disposed Off
Data as of 18-Jun-2026
Acts & Sections
Petitioner(s)
M/S. SHIVAM ENTERPRISES AND ORS.
Adv. RAJIV SHANKAR DVIVEDI
Respondent(s)
THE STATE OF BIHAR STATE OF BIHAR AND ORS. THROUGH THE CHIEF SECRETARY
Adv. GOPAL SINGH
Hearing History
Judge: HON'BLE MR. JUSTICE RANJAN GOGOI and HON'BLE MRS. JUSTICE R. BANUMATHI
Next Week / Week Commencing / C.O.Week
Next Week / Week Commencing / C.O.Week
Next Week / Week Commencing / C.O.Week
Next Week / Week Commencing / C.O.Week
Next Week / Week Commencing / C.O.Week
| Date | Purpose |
|---|---|
| 18-Jul-2018 | Next Week / Week Commencing / C.O.Week |
| 17-Jul-2018 | Next Week / Week Commencing / C.O.Week |
| 08-May-2018 | Next Week / Week Commencing / C.O.Week |
| 03-May-2018 | Next Week / Week Commencing / C.O.Week |
| 02-May-2018 | Next Week / Week Commencing / C.O.Week |
Orders
Summary In this entry tax case, the Supreme Court set aside the High Court's dismissal of Shivam Enterprises' challenge to Bihar's entry tax levy. The Court found the High Court had decided the discriminatory nature of the tax without establishing foundational facts and applied outdated legal principles. The Court remanded the case to the High Court for fresh determination within three months, directing it to examine whether the levy violates Article 304(a) of the Constitution under the Jindal Stainless Steel precedent. Deposited tax amounts remain held pending the High Court's fresh decision. This case analysis is maintained by casestatus.in based on publicly available court records.
Browse Related Cases
Explore other courts