Supreme Court · 1961 INSC 363 · Decided 31 December 1961

Bhaiyalal Shukla v. State of Madhya Pradesh

Court
Supreme Court of India
Citation
1961 INSC 363 · [1962] SUPP. 2 S.C.R. 257
Case number
WRIT PETITION (CIVIL) No. 110/1960
Decided
31 December 1961
Bench
BHUVNESHWAR PRASAD SINHA, J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH, J.R. MUDHOLKAR (5-judge bench)
Outcome
Dismissed
Case type
Writ / Constitutional
Acts & sections cited
Constitution Article 14, 32

Headnote

SUPREME COURT REPORTS 257 BHAIYALAL SHUKLA v. STATE OF MADHYA PRADESH (B. P. SINHA, c. J., J. L. KAPUR, M. HIDAYATULLAH, J.C. SHAH and J. R. MumrnLKAR, JJ.) Sales Tax-0. P. and Berar Act .extended to Vindhya Pradesh-Validity-0. P. & Berar Sales Tax Act, 194'1 (21 of 1947), a1 extended to Act (6 of 1952), s. 7-Vindhya Pradesh Sales Tax Ordinance (2 of 1949) -ConBtitution of India Art. 14. The appellant was doing business of construction as contractor under Public Works Department in Vindhya Pradesh, now Madhya Pradesh. He challenged the levy of Sales Tax on building

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