Supreme Court · 1984 INSC 194 · Decided 16 October 1984
K.M. Mohamad Abdul Khader Firm v. State of Tamil Nadu & ORS.
- Court
- Supreme Court of India
- Citation
- 1984 INSC 194 · [1985] 1 S.C.R. 980
- Case number
- WRIT PETITION (CIVIL) No. 4358/1978
- Decided
- 16 October 1984
- Bench
- V.D. TULZAPURKAR, V. BALAKRISHNA ERADI, D.P. MADON (3-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 14, 301
Headnote
F G 980 K.M. MOHAMAD ABDUL KHADER FIRM v. STATE OF TAMIL NADU & ORS. October 16, 1984 [V.D. TULZAPURKAR, V. BALAkRISllNA ERADI AND D.P.MADON JJ.] Tamil Nadu Additional Sales Tax Act, (Act II of 1976)-Legls/Qtive com­ petence to levy Additional Tax in addition to the collecti~n of of Articles 19 and 3~.I of the Constitution since it prohibits passing of the incidence of taxation to the consumer of goods-Constilution of India 1950 Articles 14, 19 and 30/. In Tamil Nadu the levy of the Sales Tax is regulated by the Tamil Nadu General Sales Tax Act, 1959. In the year 1970
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