Supreme Court · 1966 INSC 249 · Decided 15 November 1966
Mohanlal Hargovinddas v. State of Madhya Pradesh & ORS.
- Court
- Supreme Court of India
- Citation
- 1966 INSC 249 · [1967] 2 S.C.R. 88
- Case number
- CIVIL APPEAL No. 242/1965
- Decided
- 15 November 1966
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI, V. RAMASWAMI, C.A. VAIDYIALINGAM (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286, 32
Headnote
Central Provinces and Berar Sales Tax Act (21 of 1947) as amended by Madhya Pradesh Sales Tux Act (20 of 1953), ss. 27A and 4(6)-Goods declared and mentioned in registration certificatt as meant for use as raw material for manufac;•re of goods for sale, delivery and consumption in Madhya liabl1 to purchase tax-EOect of Salts Tax Laws Validalion Act. 1956. The appellant was a firm i'I Madhya Pradesh and wa.s 1egistered u. a 'dealer' under the Central Provinces and Berar Sales Tax Act, 1947 u J1IDenJed by the Madhya Piadesil Sales Tax (Amendment) Act, 1953. Durir.g 1951
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)