Indian Polity & Governance·Landmark Judgments

Finance Commission — Landmark Judgments

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Version 1Updated 5 Mar 2026

Landmark Judgments

State of West Bengal vs Union of India

1963

This landmark case established the constitutional validity of the Finance Commission's recommendations and clarified that while the recommendations are not binding in law, they…

S.R. Bommai vs Union of India

1994

While primarily dealing with Article 356, this case reinforced the importance of fiscal federalism and the Finance Commission's role in maintaining the federal balance. The Court…

Union of India vs Sankalchand Himatlal Sheth

1977

This case clarified the scope of 'taxes on income' under Article 270 and the Finance Commission's role in their distribution. The judgment established important principles…

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