Supreme Court · 1965 INSC 217 · Decided 18 October 1965
K. S. Venkataraman & CO. v. State of Madras
- Court
- Supreme Court of India
- Citation
- 1965 INSC 217 · [1966] 2 S.C.R. 229
- Case number
- CIVIL APPEAL No. 618/1963
- Decided
- 18 October 1965
- Bench
- K. SUBBA RAO, K.N. WANCHOO, J.C. SHAH, S.M. SIKRI, V. RAMASWAMI (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act
Headnote
Madra;· General Sales Tax Act (9 of 19'39), s. !SA-Tax levied under ultra vires part of sectlon~Sui1t for refund-Maintainability-Litnitation. The appellant-company was carrying on the business of building con­ tractors. During the years 1948-49 to 1952-53, the appellant was assessed to executed by them were '\vorks contracts". On 5th April 1954, the High Court held that the relevant provision of the Madras General Sales Tax Act, 1939, empowering the State to assess jndivisible building contracts was ultra vires the powers of the State Legislature. On 23rd March 1955,
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)