Supreme Court · 1961 INSC 89 · Decided 14 March 1961
M/S. Nand Lal Raj Kishan v. Commissioner of Sales Tax, Delhi and Another
- Court
- Supreme Court of India
- Citation
- 1961 INSC 89 · [1962] 1 S.C.R. 283
- Case number
- WRIT PETITION (CIVIL) No. 77/1958
- Decided
- 14 March 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 32
Headnote
SUPREME COURT REPORTS 283 Taxes (1 ), also they were held not to be vegetables '96' which specifically meant Sabzi, Tarkari and Sak. There- Ramavatar fore apart from the fact that the legislature by using Budhaiprasad Etc. two distinct and different items i.e. item 6 "vegeta- v. hies" parlance i.e. denoting class of vegetables which are grown in a kitchen garden or in a farm and are used for the table. In our view, betel leaves are not exempt from taxa­ tion. These petitions therefore fail and are dismissed with costs. One hearing fee. Petitions dismissed. M/s. NAND
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