https://www.taxtmi.com/caselaws?id=28086 The court held that the Andhra Pradesh State Civil Supplies Corporation Ltd., despite being an instrumentality of the State, is not exempt from Union taxation under Article 289(1) of the Constitution. The court emphasized that the Corporation's income is distinct from the State's income and referred to precedents where State-owned corporations were not granted immunity from income tax. As a result, the writ petition was dismissed, and the claim for immunity from taxation was rejected. en-us Wed, 16 Mar 1983 00:00:00 +0530 Thu, 29 Dec 2016 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28086 The court held that the Andhra Pradesh State Civil Supplies Corporation Ltd., despite being an instrumentality of the State, is not exempt from Union taxation under Article 289(1) of the Constitution. The court emphasized that the Corporation's income is distinct from the State's income and referred to precedents where State-owned corporations were not granted immunity from income tax. As a result, the writ petition was dismissed, and the claim for immunity from taxation was rejected. Case-Laws Income Tax Wed, 16 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28086