Supreme Court · 1984 INSC 28 · Decided 9 February 1984
Khazan Chand ETC. v. State of Jammu and Kashmir and Others
- Court
- Supreme Court of India
- Citation
- 1984 INSC 28 · [1984] 2 S.C.R. 858
- Case number
- WRIT PETITION (CIVIL) No. 12695/1984
- Decided
- 9 February 1984
- Bench
- P.N. BHAGWATI, D.P. MADON (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 265, 14, 246, 114
Headnote
' Constitution of India 1950, Articles )4 and 265. Jainmu and Kashmir General Sales Tax Act 1962 Sectlon 8 (1), (2) and (J)-Wherher valid and constitutional. Taxing Power of State-What is-Cotnprehends power to provide for" collectiati of tax and prescribe methods for recovery. ' Jammu and of interest on sales tax­ Whether valid and legal. + Section 8 (2)-tax paid beyond prescribed period-Interest charged at ;I graduated scale-Permissibility of-.Whether vfolatire of Article 14. Section 8 (.3)-Goods sold on credit basis-Liability to payment of sal<'S E tax by
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