Supreme Court · 1961 INSC 120 · Decided 28 March 1961
Messrs Ashok Leyland LTD. v. The State of Madras
- Court
- Supreme Court of India
- Citation
- 1961 INSC 120 · [1962] 1 S.C.R. 607
- Case number
- CIVIL APPEAL No. 446/1958
- Decided
- 28 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
- Civil
- Acts & sections cited
- Constitution Article 2, 286(2)
Headnote
• .. 1 S.C.R. SUPREME COURT REPORTS 607 MESSRS ASHOK LEYLAND LTD. v. THE STATE OF MADRAS (S. K. DAS, J. L. KAPUR, M. HIDAYATULLAH, J. C. SHAH and T. L. VENKATARAMA AIYAR, JJ.) Sales Tax-Inter-State sales before the enactment of the Sales Tax Laws Validation Act-Such sales taxed on the footing Tax Laws Valida­ tion Act, I956 (7 of I956), s. 2-Constitution of l ndia, Art. 286. The appellant firm had its factory in the State of Madras, where it manufactnred, assembled and sold motor vehicles, spare parts and accessories. For the assessment year 1952-53, the sales tax authority
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