Arjun Flour Mills v. The State of Odisha Finance Department Secretary & Ors
2026 INSC 11925 November 202615 min read
Supreme Court Holds 28-Year-Old Reference on Surcharge on Sales Tax Academic, Reaffirms S. Kodar
The Supreme Court held that a 28-year-old reference on whether a surcharge on sales tax is a "tax on tax" has been rendered academic due to subsequent developments, and reaffirmed S. Kodar as good law.
Case Snapshot
- Case Name
- Arjun Flour Mills v. The State of Odisha Finance Department Secretary & Ors. (and connected matters)
- Citation
- 2026 INSC 1192
- Bench
- A Seven Judge Bench authored by Justice K.V. Viswanathan
- Date of Judgment
- November 4, 2026
- Area of Law
- Constitutional Law – Entry 54 of List II – Legislative Competence of States to Levy Surcharge on Sales Tax – Doctrine of Precedent
✦
Unlock Full Judgment Analysis
Subscribe to access the complete breakdown of this judgment and all premium research sections.
The Judgment in One Line
Background
Issues Before the Court
Court's Analysis
Decision
Why This Judgment Matters
Already a subscriber? Log in
Premium Content Locked