Supreme Court · 1965 INSC 118 · Decided 23 April 1965
Kamala Mills LTD. v. State of Bombay
- Court
- Supreme Court of India
- Citation
- 1965 INSC 118 · [1966] 1 S.C.R. 64
- Case number
- CIVIL APPEAL No. 481/1963
- Decided
- 23 April 1965
- Bench
- P.B. GAJENDRAGADKAR, K.N. WANCHOO, J.C. SHAH, RAGHUBAR DAYAL, S.M. SIKRI, R.S. BACHAWAT, V. RAMASWAMI (7-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 19, 31
Headnote
Bombay Sales Tax Act, 1946 (5 of 1946), s. 1~Suits to clwl/engc assessments 1nade under Act and rules made :hereunder barred-'Outside' sales wrongly assessed as 'inside' sales--Suil lo recover tax wrongly charg­ ed whether lies .. The appellant, a public limited company manufacturing and under the Bombay Saks Tax Act 1946. For the period 26th January 1950, to 31st March 1951, it wa< as<csscd to sales tax on certain sales which \\·ere treated by the Sales Tax Authoritie~ as 'inside' sales but which according to the decision of the Supren1e Court in the Bengal
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)