Supreme Court · 1993 INSC 172 · Decided 28 April 1993
K.B. Handicrafts Emporium and ORS. ETC. v. State of Haryana and ORS.
- Court
- Supreme Court of India
- Citation
- 1993 INSC 172 · [1993] 3 S.C.R. 454
- Case number
- WRIT PETITION (CIVIL) No. 9835/1983
- Decided
- 28 April 1993
- Bench
- B.P. JEEVAN REDDY, N. VENKATACHALA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32
Headnote
. Haryana General Sales Tax Ac~ 1973: Sections 9. 24 read with Rule 21, ST Form-15, the Haryana General Sales Tax Rules and read with Section 5 (1) of the Central Sales Tax Act and Form A of C the General Sales Tax Rules-Raw material purchased within Haryana-Sale of manufactured goods ow of such leviable. D E F Constitution of India. 1950: Article 32-Writ Petition-Whether a particular sale is intra-State sale; inter-State sale or export sale-Supreme Court cannot determine in writ jurisdic­ tion. W.P.(C) No. 983511983 Petitioners-firms were registered sales tax dealers. They
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