Supreme Court · 1976 INSC 134 · Decided 3 May 1976
Delhi Cloth & General Mills CO. LTD. & ORS. v. R.R. Gupta, Commercial Tax Officer, Jaipur & ANR.
- Court
- Supreme Court of India
- Citation
- 1976 INSC 134 · [1976] SUPP. 1 S.C.R. 497
- Case number
- WRIT PETITION (CIVIL) No. 49/1973
- Decided
- 3 May 1976
- Bench
- A.N. RAY, M. HAMEEDULLAH BEG, JASWANT SINGH (3-judge bench)
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32, 226, 227
Headnote
Raiastlwn Sales Tax Act, 1954-Statutory re1nedies provided under the Act not exhausted-No error apparent on the face of the record-If petition under Art. 226 lay . Co11.stitution of India, 1950-Art. 32-Absence of jurisdiction to assess not shown-If remedy lies under Art. 32. B fabric which is a textile consisting of rayon threads in the warp and cotton threads in the weft is manufactured on weaving looms in the same manner as any other ordinary textil~. The tyre manufactureni, to whom the product is supplied, impregnate the fabric with rubber and weave it into
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