Supreme Court · 1970 INSC 196 · Decided 18 September 1970
Hansraj Bagrecha v. State of Bihar & ORS.
- Court
- Supreme Court of India
- Citation
- 1970 INSC 196 · [1971] 2 S.C.R. 412
- Case number
- CIVIL APPEAL No. 1985/1969
- Decided
- 18 September 1970
- Bench
- J.C. SHAH, K.S. HEGDE, A.N. GROVER (3-judge bench)
- Case type
- Civil
- Acts & sections cited
- Constitution Article 301
Headnote
BAGRECHA v. STATE 01<' BIHAR & ORS. September 18, J 970 [J. C. SHAH, K. S. HEGDE AND A, N. GROVER, JJ.J Constitmion of India, A.·rts. 301 & 304-The Bihm· St1les Tax A.ct, l9S9.as amended by BiharFinance A.ct, 1966, ss. 3A, SA., & 42-The Bihar Sales Tax Rules, 1959, of .s. 15 of Ctnlral S<ole.1· T11x Act, 1956- Rules 3 IB restricts tran.1port of goods p11rs11an1 to tr1111.1·1wtlon.1 In course .uf inter-State trade-Hence Invalid. Under s. SA of the Bibar Sales Tax Act J 959 a< umende.d by the Bihar Finance Act, 1966 the
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