Supreme Court · 1965 INSC 91 · Decided 2 April 1965
Kedarnath ;jute Manufacturing CO. v. Commercial Tax Officer, Calcutta and ORS.
- Court
- Supreme Court of India
- Citation
- 1965 INSC 91 · [1965] 3 S.C.R. 626
- Case number
- CIVIL APPEAL No. 94/1964
- Decided
- 2 April 1965
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
CO. A v. COMMERCIAL TAX OFFICER, CALCUTTA AND ORS. A pri/ 2, 1965 [K. SUBBA RAO, J. c. SHAH AND s. M, SIKRI, JJ.J B Bengal Finance (Sales Tax) Act, 1941 (Bengal Act 6 of 1941}-S. 5(2)(a) (ii) proviso. Effect of-Production of declaration forms required under proviso whether mandatory (ii) of the Bengal Finance (Sales Tax) Act, 1941 in respect of certain sales. However, it could not produce before the com­ mercial tax officer the declaration forms from the purchasing dealers required to be produced under the proviso to that sub-clause because the said• forms were
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