Supreme Court · 1961 INSC 90 · Decided 14 March 1961

Endupuri Narasimham and Son v. The State of Orissa and Others

Court
Supreme Court of India
Citation
1961 INSC 90 · [1962] 1 S.C.R. 314
Case number
WRIT PETITION (CIVIL) No. 12/1959
Decided
14 March 1961
Bench
T.L. VENKATARAMA AIYYAR, S.K. DAS, J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (5-judge bench)
Outcome
Dismissed
Case type
Writ / Constitutional
Acts & sections cited
Constitution Article 286(2), 32

Headnote

Mills v. The Ba1si Borough Muni&ipality Shah ]. Mar&h x4. 314 SUPREME COURT REPORTS [1962] These appeals must be allowed and the decrees pas­ sed by the High Court set aside and the decrees pas­ sed by the District Court of Shola pur restored with costs in this court and the JJ.) Sales Tax-Transactions intra-State and inter-State-Test­ Constitution of India, Art. 286(2)-0rissa Sales Tax Act, r947 (XIV of r947), s. 5(2)(a)(II). The petitioner who was a registered dealer under the Orissa Sales Tax Act, 1947, was carrying on the business of purchasing and reselling

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