TATA ENGINEERING AND LOCOMOTIVE CO. LTD. vs STATE OF BIHAR AND OTHERS

The Supreme Court ruled that corporations do not possess the fundamental rights guaranteed under Article 19 of the Constitution, as they are not considered citizens. The Court held that petitions filed under Article 32 by corporations challenging sales tax orders were incompetent, emphasizing that the rights of an incorporated entity must be assessed independently of its shareholders. The doctrine of piercing the corporate veil cannot be used to claim rights that corporations are not entitled to under the Constitution, affirming the separate legal identity of corporations.