Supreme Court · 1986 INSC 12 · Decided 11 February 1986
Filterco & Anr v. Commssioner of Sales Tax, Madhya Pradesh and ANR.
- Court
- Supreme Court of India
- Citation
- 1986 INSC 12 · [1986] 1 S.C.R. 239
- Case number
- CIVIL APPEAL No. 8548/1983
- Decided
- 11 February 1986
- Bench
- O. CHINNAPPA REDDY, E.S. VENKATARAMIAH, V. BALAKRISHNA ERADI, R.B. MISRA, V. KHALID (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226, 227
Headnote
v. <DllISSIOllEB. OF SALES TAX, llAIBYA PRAlESB AND AHR. FEBRUARY 11, 1986, 239 [O, CHINNAPPA REDDY, E.S, VENKATARAMIAH, V, BALAKRISHNA ERADI, R.B. MISRA AND V. KHALID, JJ,] Constitution of India - Article 226 and 227 whether the High Court can dismiss a petition in limine on the plea of Woollen Felts" constitute "cloth" so as to fall within the scope of Entry 6 of Schedule I of the 1958 Act - Principle of equitable Estoppel, applicability of - Opinion given earlier on the basis of only one specimen of the felt that it is "cloth" (when in fact
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