Supreme Court · 1993 INSC 309 · Decided 23 September 1993
Hindustan Petroleum Corporation v. Okha Gram Panchayat and Others
- Court
- Supreme Court of India
- Citation
- 1993 INSC 309 · [1993] SUPP. 2 S.C.R. 502
- Case number
- CIVIL APPEAL No. 23/1973
- Decided
- 23 September 1993
- Bench
- B.P. JEEVAN REDDY, S.P. BHARUCHA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
PETROLEUM CORPORATION v. OKHA GRAM PANCHAYAT AND OTHERS SEPTEMBER 23, 1993 B [B.P. JEEVAN REDDY AND S.P. BHARUCHA, JJ.) Ciujarat Gram and Nagar Panchayats Taxes & Fees Rules, 1964: Rules 32 and 34(B )-Whether Rule 32 creates an irrebuttable presumption that goods not exported within two 52-Sale-Goods sold within a local area-Consumption or use in the local area-Relevance of, for the purpose of levy of tax. Administrative Law : Delegated legislation--f'rocedural law in a provision-Whether can override a substantive provision in a statute . . ESSO had storage facility for its
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