Supreme Court · 1997 INSC 46 · Decided 21 January 1997
Phooil Chand Gupta v. State of Andhra Pradesh
- Court
- Supreme Court of India
- Citation
- 1997 INSC 46 · [1997] 1 S.C.R. 420
- Case number
- CIVIL APPEAL No. 534/1979
- Decided
- 21 January 1997
- Bench
- A.M. AHMADI, SUJATA V. MANOHAR (2-judge bench)
- Case type
- Civil
Headnote
CHAND GUPTA v. STATE OF ANDHRA PRADESH JANUARY 21, 1997 [A. M. AHMADI, CJ. AND SUJATA V. MANOHAR, J.] Central Sales Tax Act, 1956/Central Sales Tax (Registration and Turn­ over) Rules, 1957/Central Sales Tax (Andhra Pradesh) Rules, 1957-Sections C 6(2), 3(b ), 8( 1)(3)(4), 13( 1)(3)(4)/Rule vires the Central Act and the Central Rules--lt is within the ambit and scope of rnle-making power of the State under Section 13(3)(4) of the Act-It does not rnn counter to any provision in the Act or the Central D Rules--Restriction by the State Government to produce F 01111 C as the only mode
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