Supreme Court · 1968 INSC 213 · Decided 28 August 1968
Commissioner of Sales-Tax, Indore v. M/S. MOHD. Hussain Rahim Bux, Maihar
- Court
- Supreme Court of India
- Citation
- 1968 INSC 213 · [1969] 1 S.C.R. 880
- Case number
- CIVIL APPEAL No. 628/1966
- Decided
- 28 August 1968
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286, 264
Headnote
Constiru1ion of India, 1950, Art. 264 (before it.r anu·ndnzt'nt by the Constitution (Seventh) Amendment Act, 1956), providinf? that unless con:ext othen1:ise required the word ''State' in Part XII would not il'ldude a Part C State-State in Art. 286 whether 1vould include Pnrt C firm r°'isted imp06ition of sale. tax by the cntwbilc State of Vindhya Pradesh for the as.'c.'5mcnt periods between April I, 1950 and March 31, 1951, on the ground that the tax came under the prohibition contained in Art. 286 of the Constitution. The revenue authorities held that Art. 286
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