Supreme Court · 1964 INSC 43 · Decided 24 February 1964
Rafiquennessa v. Lal Bahadur Chetri (Dead) Through Its Representatives and Others
- Court
- Supreme Court of India
- Citation
- 1964 INSC 43 · [1964] 6 S.C.R. 876
- Case number
- CIVIL APPEAL No. 549/1962
- Decided
- 24 February 1964
- Bench
- P.B. GAJENDRAGADKAR, K.N. WANCHOO, J.C. SHAH, N. RAJAGOPALA AYYANGAR, S.M. SIKRI (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
[rg64) 1964 taxing entries in the legislative Lists I and II of the Seventh R. Ab~uad., Schedule &re entirely separate from other entries. Entry 26 S I T v. Offi of List II deals with trade and commerce and has nothing a 81 aJ: ca to d · h · · I' gl _ o wit taxIJJg have not been Ahle to understand what such a provision has to do with the regulation of trade and commerce; it can only be justified as a provision ancillary to a taxing statute. If it cannot be so justified-as we hold that it cannot-we are unable to uphold it as regulating trade and commerce
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