Supreme Court · 1996 INSC 530 · Decided 16 April 1996
Comorin Match Industries (PVT.) LTD. v. State of Tamil Nadu
- Court
- Supreme Court of India
- Citation
- 1996 INSC 530 · [1996] SUPP. 1 S.C.R. 349
- Case number
- CIVIL APPEAL No. 2206/1982
- Decided
- 16 April 1996
- Bench
- N.P. SINGH, S.C. SEN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
B Central Sales Tax Amendment Act, 1969: Ss.2(j), 9-Validating Act retrospectively pennitting inclusion of excise duty in tlunover to overconie Supreme Court's decision in State of Madras v. N.K. Nataraja Mudalim­ Whether legislature can nullify judgment of the court-Held, yes; the validating A1ticle 246( 1)-Legislative power of Parliament. Constitution of India, A1ticles 215, 226--High Court quashing central sales tax assessn1ents including excise duty as pa1t of tun1over--Depa1tnie11t not filing appeal-After Validating Act passed, High Cowt in contempt D proceedings ordering refund -
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