Supreme Court · 1966 INSC 185 · Decided 26 September 1966
M/S. Guruswamy & CO. ETC. v. State of Mysore & ORS.
- Court
- Supreme Court of India
- Citation
- 1966 INSC 185 · [1967] 1 S.C.R. 548
- Case number
- CIVIL APPEAL No. 1580/1966
- Decided
- 26 September 1966
- Bench
- K. SUBBA RAO, M. HIDAYATULLAH, RAGHUBAR DAYAL, S.M. SIKRI, R.S. BACHAWAT (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
& CO. ETC. A V. STATE OF MYSORE & ORS. September 26, 1966 (K. SUBBA RAO, C. J., M. HIDAYATULLAH, S. M. SIKRI, R. S. B . BACHAWAT AND RAGHUBAR.DAYAL, JJ.) Mysore Health Cess Act, 1962-Competence of the State Legislature to levy health cess-Validity of Act-Cess whether excise duty under right to sell-Such duty whether an excise duty within meaning of Entry S 1 of List II of the Constitution. The Mysore Health Cess Act 1962 provided in s. 3 for the levy and collection of a health cess at the rate of nine naye paise in the rupee, inter alia, on the items of the State revenue
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)