Supreme Court · 1958 INSC 37 · Decided 7 April 1958
Firm of M/S. Peare Lal Hari Singh v. The State of Punjab & Another
- Court
- Supreme Court of India
- Citation
- 1958 INSC 37 · [1959] 1 S.C.R. 438
- Case number
- WRIT PETITION (CIVIL) No. 128/1957
- Decided
- 7 April 1958
- Bench
- SUDHI RANJAN DAS, VIVIAN BOSE, T.L. VENKATARAMA AIYYAR, S.K. DAS, A.K. SARKAR (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32
Headnote
Br1narsi na, v. The State of Illadhya Pradesh Bose ]. April 7, 438 SUPREME COUitT REPORTS [1959) BosE J.-I agree except that I prefer not to express an opinion about the validity of the power conferred on the State Government by s. 6(2) of the Central Provinces and Berar Sales Tax Act, 1947, to OF PUNJAB & ANOTHEit • (S. It. DAS C. J., VENKATARAMA AIYAR, s. K. DAS, A. K. SARKAR and VIVIAN BosE JJ.) Sales Tax-Building contracts-State's power of taxation on supply of materials in construction works-Whether building contract comprises a distinct agreement for sale of
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