Supreme Court · 1963 INSC 89 · Decided 8 April 1963
Innamuri Gopalan and Oihers v. State of Andhra Pradesh and ANR.
- Court
- Supreme Court of India
- Citation
- 1963 INSC 89 · [1964] 2 S.C.R. 888
- Case number
- CIVIL APPEAL No. 488/1962
- Decided
- 8 April 1963
- Bench
- BHUVNESHWAR PRASAD SINHA, J.C. SHAH, N. RAJAGOPALA AYYANGAR (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
8 888 SUPREME CuURT REPOR1 S [1964] VOL. INNA:WlURI GOPALAN AND OIHERS v. STATE OF ANDHRA PRADESH AND ANR. (B. P. SJNHA C. J., J. C. SHAH and N. RAJA!lOPALA AYYA~GAR JJ.) Salts Tax-E.umption-Notification exempting textiles etc.-Prov·iso-l1lri!)s of goods lr viribie l 1> additional 13, 1957, the State Government issued a notification under s. 9 of the Andhra Pradesh General Sales Tax Act, 1947, txempting from tax the sale or purchase o( certain goods including textiles. The proviso therein provided that "in the case of auy class uf such goods in respect of which
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