Supreme Court · 1965 INSC 185 · Decided 21 September 1965
Kalyani Stores v. The State of Orissa and Others
- Court
- Supreme Court of India
- Citation
- 1965 INSC 185 · [1966] 1 S.C.R. 865
- Case number
- CIVIL APPEAL No. 20/1964
- Decided
- 21 September 1965
- Bench
- P.B. GAJENDRAGADKAR, K.N. WANCHOO, M. HIDAYATULLAH, J.C. SHAH, S.M. SIKRI (5-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 301to305, 301, 303, 304, 372, 226
Headnote
Bihar d: Orissa Excise Act. 1915, S. 21-Countervailing duty-Nature of-Whether can only be Imposed on imparted goods when similar goods mtJnufactured or produced in the State-Validity of levy before and after tire constitution came into force,. Constitution of India, Articles 301 to bination of Act and notification issued under it constitute existing law under Articles 305 and 372. In a petition under Article 226, the appellant challenged the imposition of a duty of excise on 'foreign liquor' imported into the State which had been levied at Rs. 40/- per L.P. Gallon until
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)