Supreme Court · 1971 INSC 270 · Decided 5 October 1971
Narinder Chand Hem Raj & ORS. v. LT. Governor, Administrator, Union Territory, Himachal Pradesh & ORS.
- Court
- Supreme Court of India
- Citation
- 1971 INSC 270 · [1972] 1 S.C.R. 940
- Case number
- CIVIL APPEAL No. 1313/1970
- Decided
- 5 October 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 265
Headnote
CHAND HEM RAJ & ORS. v. LT. GOVERNOR, ADMINISTRATOR, UNION TERRITORY, IDMACHAL PRADESH & ORS. October 5, 1971 (K. S. HEGDE AND A. N. GROVER, JJ.J Sc/es Tax-Deputy Com1nissioner giving ilnpression to bidders at auc­ tion for licence for sale of liquor that Indian made foreign liquor exeniption-Executive cannof1 be f.'sked not to enforce a provision of law. Under the Punjab General Sales Tax Act, 1948, no sales tax was pay­ able on goods specified in the first column of Schedule B to the Act subject to certain conditions and exceptions. Up to August 31, 1966 Indian made
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