KOLUTHARA EXPORTS LIMITED Vs. STATE OF KERALA

JUDGEMENT

(1.) The High Court in its order under appeal has relied on Gasket Radiators Pvt. Ltd. v. Employees' State Insurance Corporation (1985) 2 SCC 68 wherein a concept of impost in the form of compulsory contribution has been given birth to and whether such birth should further multiply is a question touching the interpretation of the Constitution. We, therefore, refer this matter to the Constitution Bench of five Hon'ble Judges in order to test the correctness or otherwise of the Gasket's case.