Supreme Court · 1961 INSC 154 · Decided 17 April 1961
M/S. J. K. Jute Miills CO. LTD v. The State of Uttar Pradesh and Another
- Court
- Supreme Court of India
- Citation
- 1961 INSC 154 · [1962] 2 S.C.R. 1
- Case number
- WRIT PETITION (CIVIL) No. 108/1961
- Decided
- 17 April 1961
- Bench
- T.L. VENKATARAMA AIYYAR, S.K. DAS, J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (5-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 226, 32
Headnote
COURT REPORTS M/S. J. K .. JUTE i\IILLS CO. LTD. v. THE STATE OF UTTAR Pl{ADESH AND ANOTHER (S. K. DAS, J. L. KAPUR, M. HIDAYATULLAH, J. C. SHAH and T. L. VENKATARAMA AlYAR, JJ.) Sales Tax-Enactment enabling Government to fix rate of tax by notification-Notification declared invalid by s. 3A-Con­ stitution of India, Seventh Schedule, List II. Entry 54. In exercise of the power conferred by s. 3A(2) of the U.P. Sales Tax Act, r948, which enabled the State Government, by notification, to fix the rate of the tax to be levied on the sales of goods specified in the section
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