Supreme Court · 1985 INSC 165 · Decided 2 August 1985
Chiranjit Lal Anand v. State of Assam & ANR.
- Court
- Supreme Court of India
- Citation
- 1985 INSC 165 · [1985] SUPP. 2 S.C.R. 385
- Case number
- CIVIL APPEAL No. 1763/1973
- Decided
- 2 August 1985
- Bench
- V.D. TULZAPURKAR, SABYASACHI MUKHERJI, RANGANATH MISRA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
LAL ANAND A Vo STATE OF ASSAM & ANR. AUGUST 2, 1985 [V .D. TULZAPURKAR, SABYASACHI MUKHARJI AND RANGANATH MISRA, JJ •] B Assam Sales Tax Act 1947, Schedule III Item 11 - 'Meat', sale of - Whether includes 'meat on hoof' - Whether exempted from sales tax. Words and Phrases - 'Meat' - Central Reserve Police units, was assessed to sales tax under s.19 of Assam Sales Tax Act, 1947 for the period ending 30th September 1965. He challenged before the High Court in a writ petition the order of assessment and the notice of demand dated 23rd May, 1969 on the grounds: (i) that 'meat on
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