Supreme Court · 1994 INSC 148 · Decided 8 April 1994
M/S Devi Dass Gopal Krishan PVT. LTD. ETC. ETC. v. State of Punjab and ANR. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 148 · [1994] 3 S.C.R. 417
- Case number
- WRIT PETITION (CIVIL) No. 1732/1981
- Decided
- 8 April 1994
- Bench
- M.N. VENKATACHALIAH, A.M. AHMADI, B.P. JEEVAN REDDY (3-judge bench)
- Outcome
- Disposed off
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32
Headnote
Punjab General Sales Tax Act, 194&-Section 4B-Held valid. Tamil Nadu Sales Tax Act-Section ?A-Held Valid. Kera/a Sales Tax Act-Section SA-Held valid. West Bengal Sales Tax Act, 1941/1954-Sections 4(2)(i)/Section 4(b )(ii )-Held valid. c Bombay Sales Tax Act, 1959/Act 2 of 1991>-Section of Purchase Tax by States on goods purchased by a 1 , dealer for use within the State for manufacture of goods and disposing of such manufactured goods to a place outside the State in any manner otherwise than by way of sales in the course of inter-State trade or commerce or in the E
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