Supreme Court · 1962 INSC 124 · Decided 6 April 1962
East India Tobacco Co v. State of Andhra Pradesh
- Court
- Supreme Court of India
- Citation
- 1962 INSC 124 · [1963] 1 S.C.R. 404
- Case number
- CIVIL APPEAL No. 290/1961
- Decided
- 6 April 1962
- Bench
- T.L. VENKATARAMA AIYYAR, BHUVNESHWAR PRASAD SINHA, P.B. GAJENDRAGADKAR, K.N. WANCHOO, N. RAJAGOPALA AYYANGAR (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226, 133, 14
Headnote
•• Delhi Administration Ra:liubar Dayal J. J96B A;ril 6. 404 SUPREME COURT REPORTS (1963) he ·was the chief person to oa.rry out the ma.in work of the conspiracy. We also do not consider Dalmia.'s sentence, in the circumstances of the case, to be severe. We therefore dismiss ArYAR, JJ.) Sales 'I'ax-Tobacca-Imposition of Tax on sale of Virginia Tobacco and exemption of country tobacco-Provision if discrimi· natory-Purchase which procedes sale for export if could be oxem• pted from tax-Madras General Salts Tax Act. 1939 (Mad. 9 of J939), as
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