Supreme Court · 1961 INSC 161 · Decided 19 April 1961

Carl Still G. M. B. H. & Another v. The State of Bihar and Others

Court
Supreme Court of India
Citation
1961 INSC 161 · [1962] 2 S.C.R. 81
Case number
CIVIL APPEAL No. 237/1960
Decided
19 April 1961
Bench
T.L. VENKATARAMA AIYYAR, S.K. DAS, J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (5-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Constitution Article 226, 227

Headnote

SUPR:ffiME COURT Rll:POR1'S 81 quote what we said in Sahi's case (supra), remarkable for their disturbing implications. For these reasons, we allow the application with costs and a writ will now issue as directed. Petition allowed. CARL STILL G. m. b. H. & ANOTHER v. THE STATE OF BIHAR AND Tax authoritieJ; taking proceedings to levy tax-Writ petition to ~uash proceedings -Maintainability-Bihar Sales Tax Act, r947 (Bihar I9 of r947), s. 2-Constitution of India, Arts. 226, 227. On December 19, 1953, the appellant, a company registered in West Germany, entered into a

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