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Article 265 of the Constitution of India provides that no tax shall be levied or collected except by authority of law. This short Article in a most emphatic manner prevents the State from collecting.

Vikram bhatiaAshish agarwalKamleshbhai dharmshibhai patelJusticegp singhVijaybhai chandraniVikram sujitkumar bhatiaConstitution bench of the supreme courtDilip kumar coSupreme courtHigh courtBombay high courtKesoram industriesGujarat high courtDelhi high courtPepsico holding india pvtSinhgad technical education society