Indian Polity & Governance·Landmark Judgments

Finance Commission — Landmark Judgments

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Version 1Updated 5 Mar 2026

Landmark Judgments

State of West Bengal v. Union of India

1963

This landmark case established the constitutional validity of the Finance Commission's recommendations and clarified that while the President is not bound to accept all…

S.R. Bommai v. Union of India

1994

While primarily dealing with Article 356, this case had implications for fiscal federalism by emphasizing the importance of cooperative federalism and the need for Centre-State…

Union of India v. Sankalchand Himatlal Sheth

1977

This case clarified the scope of 'net proceeds' of taxes for the purpose of distribution under Article 270, establishing that collection costs and other deductions must be made…

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