Supreme Court · 1996 INSC 1040 · Decided 11 September 1996
Cooch Behar Contractors' Association and ORS. ETC. v. State of West Bengal and ORS.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1040 · [1996] SUPP. 6 S.C.R. 57
- Case number
- CIVIL APPEAL No. 5577/1990
- Decided
- 11 September 1996
- Bench
- S.P. BHARUCHA, K. VENKATASWAMI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14
Headnote
Sales Tax Law: A B Bengal Finance (Sales Tax) Act, 1941: Sections 2(c) and 6-D. C Sales TOJ..~Declaration forms-Denial of-To dealers under S.6- D-While advantage of using such forms was available to other dealers-Held: not violative of A1ticle 14 of Constitution-Constitution of India, 1950, of-Held : was a complete code so far as dealers in works contract were concemed--Hence, such dealers were not entitled to any concession other than those enumerated in S.6-D. "Contractual transfer p1ice''-Goods supplied to contractor by contrac­ tee and p1ice recovered from colllractor
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