Supreme Court · 1984 INSC 178 · Decided 26 September 1984
D. Cawasji and CO. Mysore v. The State of Mysore and ANR.
- Court
- Supreme Court of India
- Citation
- 1984 INSC 178 · [1985] 1 S.C.R. 825
- Case number
- CIVIL APPEAL No. 1353/1973
- Decided
- 26 September 1984
- Bench
- P.N. BHAGWATI, AMARENDRA NATH SEN, RANGANATH MISRA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
AND CO. MYSORE v. THE STATE OF MYSORE AND ANR. Stptember 26, 1984 (P.N. BHAOWATI, AMARENDRA NATH SEN AND RANOANATH MISRA, JJ.) 82S Mysore. Sales Tax Act 1957, Mysore Act 25 of 1957-Second Schedule · Columfl No.3 Serial No. 39-Provision whether conJtilutionally valid. Arrack-Sale by basic price excluding exci1e duty-Amend- D ment introduced by the Mysore Sales Tax (Amendment) Act 1969-Rate of tax enhanced to 45% with retrospective effect from April I, 1969-Va/idity of amendment. Interpretation of Statutes: Amending Act and Validating Act-Difference between-Explained. The
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