Supreme Court · 1995 INSC 470 · Decided 17 August 1995
M/S Kumar Distributors (P) LTD./BELTEK India v. State of Bihar and ORS.
- Court
- Supreme Court of India
- Citation
- 1995 INSC 470 · [1995] SUPP. 2 S.C.R. 788
- Case number
- CIVIL APPEAL No. 7316/1995
- Decided
- 17 August 1995
- Bench
- J.S. VERMA, K. VENKATASWAMI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226, 227, 27
Headnote
DISTRIBUTORS (P) LTD./BELTEK INDIA v. STATE OF BIHAR AND ORS. AUGUST 17, 1995 B [J.S. VERMA AND K. VENKATASWAMI, JJ.) Bihar Finance Act, 1981 : Ss.2(x), 6, 7(3), 21, Notifications No. S.O, 92 and S.0.94 dated C 18.1.1988--Granting exemption from levy of sales tax/purchase tax on electric The appellants were dealers and manufacturers of television sets, D watches and mixers, in the State of Bihar. The State Government, with a view to encourage industries in the State, in exercise of powers under s.7(3) of the Bihar Finance Act, 1981 issued notifications no. S.0.92 and S.0.94
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