Supreme Court · 1974 INSC 206 · Decided 15 October 1974
Appellate ASSTT. COMMR. ETC. ETC. v. L.M.S. Sadak Tamby & CO., ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1974 INSC 206 · [1975] 2 S.C.R. 427
- Case number
- CIVIL APPEAL No. 1366/1969
- Decided
- 15 October 1974
- Bench
- A.N. RAY, KUTTYIL KURIEN MATHEW, A. ALAGIRISWAMI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286
Headnote
Madras Act 37 of 1964, Section 2(1)-Levy of tax on the sale of tanned hides .and skins-Tax on the amount for which hides and skins were last purchased in the 11nta11ned condition-No distinction· between purchases made inside or outside tile State-Tax, whether contravenes Article 286 of Jn Firm A.T.B. Mehtab Majid & Co. v. State of Madras, [1963] Supp. 2 S.C.R. 435, the Supreme Court struck down Rule 16 of the Madras General Sales Tax Rules made under Madras General Sales Tax Act, IX of 1939, on the ground that where a tanner buys raw hides and skins inside the State and
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