Supreme Court · 1964 INSC 82 · Decided 20 March 1964
Commissioner of Sales Tax, U.P. v. Bijli Cotton Mills, Hathras
- Court
- Supreme Court of India
- Citation
- 1964 INSC 82 · [1964] 7 S.C.R. 383
- Case number
- CIVIL APPEAL No. 546/1962
- Decided
- 20 March 1964
- Bench
- P.B. GAJENDRAGADKAR, K.N. WANCHOO, J.C. SHAH, N. RAJAGOPALA AYYANGAR, S.M. SIKRI (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Sales Tax-Reference under Act pending before High Court -Impugned !egis!ation in relation to the matter in reference amended-High Court whether can take cognisance· of am•nded legis!ation-U.P. Sa!es Tax Act, 1948 (U.P. Act 15 of 1948), ss. 3A, 31. The respondent is yarn and is registered as a dealer under the U.P. Sales Tax Act, 1948. This act came into force on April 1, 1948. Under this Act, sales tax was payable on sales of cotton yarn at a uniform rate of 3 pies in a rupee. Under s. 3(A) of the Act the Government of U.P. issued a not'fication declaring
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