Supreme Court · 1986 INSC 222 · Decided 29 October 1986
Kasturj Lal Harlal v. State of U.P. & ORS.
- Court
- Supreme Court of India
- Citation
- 1986 INSC 222 · [1987] 1 S.C.R. 86
- Case number
- CIVIL APPEAL No. 1862/1971
- Decided
- 29 October 1986
- Bench
- P.N. BHAGWATI, RANGANATH MISRA, V. KHALID, G.L. OZA, M.M. DUTT (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 246
Headnote
U. P. Sales Tax Act, 1948: s.29-A-Provision for refund to buyers of amount realised as tax by a dealer-Whether constitutionally valid. c Section 29-A of the U.P. Sales Tax Act, 1948 Inserted hy s.17 of --{_ the U.P. Taxation Laws (Amendment) Act, 1969 provided for refund of .,.... the amount, under sub-s.(4) or sub-s.(5) of s.8-A of the Act, to the person from whom such dealer had actually realised the same, and to no other "' person. D Coal became a taxable commodity under the U.P. Sales Tax Act for the first time on !st October 1965. The appellants, _who were registered
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