Supreme Court · 2000 INSC 563 · Decided 1 December 2000
Devi Dass Gopal Krishen LTD. and ANR. v. State of Jammu and Kashmir and ANR.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 563 · [2000] SUPP. 5 S.C.R. 325
- Case number
- CIVIL APPEAL No. 7050/2000
- Decided
- 1 December 2000
- Bench
- B.N. KIRPAL, DORAISWAMY RAJU, BRIJESH KUMAR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 301, 304, 304(a)
Headnote
B Constitution of India- -Articles 301 and 304 Discrimination-Local manufactures of edible oil exempted from sales tax--Outside manufactures not exempted-Tax raised to 8% from 4%---0utside manufacturers realizing tax at the rate of 4%---Exemption inf avour of local manufacturers declared C invalid ·Outside manufacturers claiming parity and seeking exemption from payment of enhanced rate till 31.3.1997--Held, cannot be granted--Jammu and Kashmir General Sales Tax Act, 1962---Section 4(/)--Sales Tax. The appellants manufactured edible oil in the State of Punjab and D Haryana
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