Supreme Court · 1961 INSC 135 · Decided 5 April 1961
Ghaurul Hasan and Others v. The State of Rajasthan
- Court
- Supreme Court of India
- Citation
- 1961 INSC 135 · [1962] 1 S.C.R. 772
- Case number
- WRIT PETITION (CIVIL) No. 60/1958
- Decided
- 5 April 1961
- Bench
- BHUVNESHWAR PRASAD SINHA, S.K. DAS, A.K. SARKAR, K.C. DAS GUPTA, N. RAJAGOPALA AYYANGAR (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32
Headnote
COURT REPORTS [1962] I96I gold plated but a gold plated article can only be a gold plated article. Therefore, it seems to me Venk~;es:~rnn, that item 45(3) was int~nded to apply to fountain· Collector of pens simpliciter, that 1s, without gold plating or Customs, Bombay other the intention 50,,,., J. of the legislature. This can be illustrated by an example. ·Suppose a fountain-p-en was studded with diamonds. Could it then be said that the legislature • April 5. intended to impose on them a duty of 30 per cent. ad valorem under item 45(3) and the
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