Supreme Court · 2005 INSC 536 · Decided 27 October 2005
C.K. Jidheesh v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 536 · [2005] SUPP. 4 S.C.R. 862
- Case number
- WRIT PETITION (CIVIL) No. 507/2002
- Decided
- 27 October 2005
- Bench
- S.N. VARIAVA, P.P. NAOLEKAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 14, 19(l)(g), 32
Headnote
Finance Act, 1994-'Section 67 (as amended by Act 14 of 2001)­ Photography service-Taxation of-On the gross amount charged by service provider-Writ Petition challenging the taxation as arbitrary and C discriminatory-Plea of serVice provider to bifurcate the receipts into element of goods and are not bifurcable­ The contracts in question entered into by service providers are contracts pure and simple..,-There is no discrimination-Constitution of Jndia,1950- D Articles 14 and 19(/)(g). Petitioner was running business of developing and printing colour photographic films. By a
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