Supreme Court · 1970 INSC 9 · Decided 30 January 1970

Ashoka Marketing LTD. v. State of Bihar and ANR.

Court
Supreme Court of India
Citation
1970 INSC 9 · [1970] 3 S.C.R. 455
Case number
CIVIL APPEAL No. 2004/1966
Decided
30 January 1970
Bench
M. HIDAYATULLAH, J.C. SHAH, K.S. HEGDE, A.N. GROVER, A.N. RAY, I.D. DUA (6-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Constitution Article 226

Headnote

MARKETING LTD. v. STATE OF BIHAR AND ANR. January 30, 1970 B [M. HIDAYATULLAH, C.J., J. C. SHAH, K. S. HEGDE, A. N. GROVER, A. N. RAY AND I. D. DUA, JI.] c D E F G H Constitution of India Sch•dule VI/, Entry 54, List LI Entries 6, 7 and 13, Lisi Ill-Scope of. Bihar Sales Tax A.ct 1959' an amount representing Railway freight in the Appellant's sales of Cement. 1bo ApP,ellate authority set aside the orders directing the inclusion of the Railway freight in the turnover. After the introduction of section 20-A in the Bihar Sales Tax Act 19 of 1959 by Act 20 of 1962, the Assistant

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