Supreme Court · 1985 INSC 201 · Decided 23 September 1985
Onkarlal Nandlal v. State of Rajasthan & ANR.
- Court
- Supreme Court of India
- Citation
- 1985 INSC 201 · [1985] SUPP. 3 S.C.R. 1075
- Case number
- CIVIL APPEAL No. 207/1983
- Decided
- 23 September 1985
- Bench
- P.N. BHAGWATI, R.S. PATHAK, AMARENDRA NATH SEN (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
1075 ONKARLAL NANDLAL v. STATE OF RAJASTHAN & ANR. SEPTEMliEK 23, 1985 [P.N, BHACMATI, C.J., R,S, PATHAK AND A,N, SEN, JJ,] Rajasthan Sales Tax Act, 1954, s.2(o) Explanation II - Intervretatlon of - Effect of incorporating sub-s.(2) of s.4 of Central Sales Tax Act 1956 in the Explanation - & Procedure - Appeal directly against an order by an Officer in the hierarchy·- When can be entertained - Art. 136, A B c Constitution of India. D The Rajasthan Sales Tax Act 1954 (State Act) by Sub-section (o) of section 2 defines "sale" to mean inter alia "any
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