Supreme Court · 1971 INSC 311 · Decided 11 November 1971
Chandrana & CO. v. State of Mysore
- Court
- Supreme Court of India
- Citation
- 1971 INSC 311 · [1972] 2 S.C.R. 344
- Case number
- CIVIL APPEAL No. 1079/1967
- Decided
- 11 November 1971
- Bench
- C.A. VAIDYIALINGAM, KUTTYIL KURIEN MATHEW (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Mysore Sales Tax Amendment Act, 1963 (IX of 1964), s. SA-· imposition of Sales ·Tax at rate higher than in Central Sales Tax Act on textiles for period when textiles were not declared goods--Competency of Jhe State Legisla(ure. A B Section ·15 of the Central Sales Tax Act, goods shall not exceed the rate prescribed in the section. On C April 1, 1958, textiles became declared gogds and thereafter the Mysore State Legislature enacted the Mysore Sales-tax (Amendment) Act, 1963 (Mys. Act IX of 19,64) by which a new sub-s. 5(A) was introduced in the Mysore
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)