AMRIT BANASPATI CO. LTD. vs UNION OF INDIA AND ORS.

The Supreme Court examined the validity of Section 178 of the Delhi Municipal Corporation Act, 1957, which imposes a terminal tax on goods transported into Delhi. The Court held that while the levy restricts trade and commerce, it is saved under Article 302 of the Constitution, which allows for such restrictions in the interest of the general public. Consequently, the appeal was dismissed, affirming the High Court's decision that the tax is constitutional despite its conflict with Article 301.