Supreme Court · 1977 INSC 136 · Decided 2 May 1977
Misrilal Jain ETC. ETC. v. State of Orissa & Another
- Court
- Supreme Court of India
- Citation
- 1977 INSC 136 · [1977] 3 S.C.R. 714
- Case number
- CIVIL APPEAL No. 1810/1971
- Decided
- 2 May 1977
- Bench
- M. HAMEEDULLAH BEG, Y.V. CHANDRACHUD, P.N. BHAGWATI, V.R. KRISHNA IYER, N.L. UNTWALIA, S. MURTAZA FAZAL ALI, P.S. KAILASAM (7-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 304, 13(3)(a), 226
Headnote
SUPREME COURT REPORTS MISRILAL JAIN ETC. ETC. v . STATE OF ORISSA & ANOTHER May 2, 1977 (1977] 3 S.C.R. B [M. H. BEG, C.J., Y. V. CHANDRACHUD, P. N. BHAGVATI, V. R. KRISHNA !YER, N.1 L. UNTWALLA, S. MURTAZA FAZAL ALI ANU P. S. KAILASAM, JJ.} Orissa 1axation (On goods carried by Roads or (On Goods carried by Road or In­ land Waterways) Validation Act 18 of 1962 were struck down by this Court on 10-8~1967 as invalid and it was held that the respondents were not entitled tQ recover any tax from the appellants under the &foresaid Acts. On March 26, 1968, the Orissa Taxation
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