Supreme Court · 1980 INSC 115 · Decided 8 May 1980
Delhi Cloth and General Mills CO. LTD. v. State of Rajasthan and ORS.
- Court
- Supreme Court of India
- Citation
- 1980 INSC 115 · [1980] 3 S.C.R. 1109
- Case number
- CIVIL APPEAL No. 2453/1977
- Decided
- 8 May 1980
- Bench
- N.L. UNTWALIA, R.S. PATHAK (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 136
Headnote
Exemption from Sales Tax under the Central Sales Tax Act,-"Rayou Tyre Cord Fabric'', whether covered by ite1n 18 of the Schedule to the Rajasthan Sales Tax Act, 1954, so as to qualify for exemption under the Central Sales 1·ax Act,-ltem 18 of the Schedule to the Rajasthan Sales Tax Duties of .Excise (GOods of Special Importance) Act, 1957, a preconditl'on for claim­ ing exe1nption under the Rajasthan Sales Tax Act and therefore under the Central Sales Tax Act. Interference by Supreme Court under Art. 136 of the Constitution, whether hatred by Section 15 of the
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