Supreme Court · 1967 INSC 35 · Decided 20 February 1967
B. Shama Rao v. The Union Territory of Pondicherry
- Court
- Supreme Court of India
- Citation
- 1967 INSC 35 · [1967] 2 S.C.R. 650
- Case number
- WRIT TO PETITION (CIVIL)... No. 123/1966
- Decided
- 20 February 1967
- Bench
- K. SUBBA RAO, J.C. SHAH, J.M. SHELAT, VISHISHTHA BHARGAVA, G.K. MITTER (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32
Headnote
v. THE UNION TERRITORY OF PONDICllDUlY February 20, 1967 [K. SuBBA R.Ao, C.J., J. C. SHAH, J. M. SHELAT, V. Bl:!AllGAVA I AND G. K. MITTER, JJ.J Madras General Sales Tax Act (I of 1959)-Extendd to Pond/cherry by s. 2(1) of Pondicherry Gmera/ Sales. Tax Act (IO of 196S)-Dlue of commencemmt of assembly for the Union Territory of Pondichcrry passed the Pondichcrry General Sales Tax Act (10 of 1965) which was publish­ ed on Jllne 30, 1965. Section 1(2.) of the Act provided, r}iat it would como into force on such date as the Pondicherry Government may, by notification, appoint
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