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This landmark decision in Darbar Shri Vira Vala Surag Vala v. State of Saurashtra, reported in (1960) 3 SCR 521, revolved around the nature of

The Supreme Court in M/s Hatisingh Manufacturing Co. Ltd. and Another v. Union of India and Others, [1960] SCR 528, upheld the constitutional validity of

The Supreme Court in Commissioner of Income-Tax, Bombay v. Smt. Indira Balkrishna [1960] 3 SCR 513, clarified the legal meaning and scope of the term