Supreme Court · 1996 INSC 1528 · Decided 20 December 1996
Lohara Steel Industries LTD. and Another ETC. v. The State of Andhra Pradesh and Another
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1528 · [1996] SUPP. 10 S.C.R. 898
- Case number
- CIVIL APPEAL No. 827/1992
- Decided
- 20 December 1996
- Bench
- A.M. AHMADI, SUJATA V. MANOHAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 304(a), 304
Headnote
STEEL INDUSTRIES LTD. AND ANOTHER ETC. v. THE STATE OF ANDHRA PRADESH AND ANOTHER DECEMBER 20, 1996 B [AM. AHMADI, CJ. AND SUJATA V. MANOHAR, J.) Constitution of India, 1950 : A1ticle 304 (a)-Imposition of tax on goods-Notificatiolt-Goods impolted from other state not subject to same tax as the State is struck down-Doctrine of severability. Appellant No. 1, a registered dealer in iron and steel under the D Andhra Pradesh General Sales Tax Act, 1957, purchased iron and steel scrap and ingots in the state of Andhra Pradesh, and sent them to its re-rolling mill in the State of
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