Supreme Court · 1970 INSC 111 · Decided 27 April 1970
Jaipur Hosiery Mills (P) LTD., Jaipur v. The State of Rajasthan & OTHERS.
- Court
- Supreme Court of India
- Citation
- 1970 INSC 111 · [1971] 1 S.C.R. 396
- Case number
- CIVIL APPEAL No. 77/1967
- Decided
- 27 April 1970
- Bench
- J.C. SHAH, K.S. HEGDE, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14, 226
Headnote
HOSIERY MILLS (P) LTD., JAIPUR' v. THE STATE OF RAJASTHAN & OTHERS. April 27, 1970 [J. C. SHAH, K. S. HEGDE AND A. N. GROVER, JJ.J Constitution of India, 1950, Art. 14-R<tjasthan Sales Tax Act 1950 s. 4(2)-Exemption granted by notification to some garments-Not ex­ tended·- to the value <if which did not exceed Rs. 4. In a writ petition filed by a manufacturer of vests and underwears (hosiery articles) the High Court held that the notification covered hosiery articles also. On March 26, 1962, the State Government issued another notifica- tion under s. 4(2) of the
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