Supreme Court · 1972 INSC 206 · Decided 5 September 1972
M/S. Krishnamurthi & CO. ETC. v. State of Madras & ANR.
- Court
- Supreme Court of India
- Citation
- 1972 INSC 206 · [1973] 2 S.C.R. 54
- Case number
- CIVIL APPEAL No. 471/1969
- Decided
- 5 September 1972
- Bench
- K.S. HEGDE, P. JAGANMOHAN REDDY, HANS RAJ KHANNA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14, 19
Headnote
Madras Genent/ Sales Tax (Third Amendment) Act, 190 Entry 47 and 47-A of the First Schedule-Whether invalid as they seek to impose Sales 1"ax lvith retrospective effect. · A B Under Entry 47 of the First Schedule of the Madras General Salt:• Tax Act, 1959, the sale of 'lubricating the State at 6 per cent. With effect from c April 1, 1964, Entry 47 was amended and instead of the words "lubricat- ing oils and greases,'" "lubricating oils, all kinds of mineral oils (not otherwise provided 'for in this Act) quencing oils and greases," were in­ cluded.
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