COMMR.OF DUM DUM MUNCIPALITY vs INDIAN TOURISM DEVELOPMENT CORPN .

The Supreme Court held that properties vested in the International Airport Authority of India under the International Airports Authority Act, 1971 are exempt from state taxation as per Article 285 of the Constitution of India. The Court clarified that these properties are considered properties of the Union, thus municipalities cannot levy taxes on them. The judgment reversed the Delhi High Court's decision, aligning with the views of the Calcutta High Court and the Bombay High Court's Single Judge.