Supreme Court · 1979 INSC 191 · Decided 20 September 1979
Ganga Sugar CO. LTD., ETC. v. State of U.P. & Others ETC.
- Court
- Supreme Court of India
- Citation
- 1979 INSC 191 · [1980] 1 S.C.R. 769
- Case number
- CIVIL APPEAL No. 712/1972
- Decided
- 20 September 1979
- Bench
- Y.V. CHANDRACHUD, V.R. KRISHNA IYER, N.L. UNTWALIA, P.N. SHINGAL, A.D. KOSHAL (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
GANGA SUGAR CO. LTD., ETC. v. STATE OF U.P. & OTHERS ETC. September 20, 1979 [Y. V. CHANDRACHUD, C.J., V. R. KRISHNA IYER, N. L. UNTWALJA, P. N. SHINGHAL AND. A. D. KosHAL, JJ.J U.P. Sugarcane Purchase Tax Act, 1961 Sections 3, 3A, 3B-Validity of. Constitution of India-Sales Tax Entry 54 purchase of Sugarcane at a rate regulated by weight and not on value. The Cess under the U.P. Sugarcane Cess Act, 1956 'fl.'as declared ultra-vires \Vhich resulted in the enactment of Sugarcane Purchase Tax Act, 1961. In a fiscal sense, the Purchase Tax Act, is a reincarnation of the Cess Act, but
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