Supreme Court · 1992 INSC 293 · Decided 22 October 1992
Hotel Balaji and Others ETC. ETC. v. State of Andhra Pradesh and ORS. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1992 INSC 293 · [1992] SUPP. 2 S.C.R. 182
- Case number
- WRIT PETITION (CIVIL) No. 655/1983
- Decided
- 22 October 1992
- Bench
- S. RANGANATHAN, V. RAMASWAMI, B.P. JEEVAN REDDY (3-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution
Headnote
Andhra Pradesh General Sales Tax Act, 1957: C Section 6-A-Levy of tax on turnover relating to purchase of certain goods-Nature of tax-Neither use tax, consumption tax nor consignment tax-Hence valid. Gujarat Sales Tax Act, 1969: D Section !SB r/w Rule 42-E-Levy of purchase tax-Nanire of tax on on manufactured products-Not a tax on consignment-Legislature competent to levy such tax as long as the levy retains the character of tax on sale-Validity of the provision upheld. E F Uttar Pradesh Sales Tax Act, 1948: Section 3-AAAA--Purchase lax-Levy of-Nature of levy-Legisla­ ture-Whether
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