Supreme Court · 1971 INSC 292 · Decided 21 October 1971
Ram Bharosey Lal Krishan Kumar v. State of U.P. & ORS.
- Court
- Supreme Court of India
- Citation
- 1971 INSC 292 · [1972] 2 S.C.R. 146
- Case number
- CIVIL APPEAL No. 240/1969
- Decided
- 21 October 1971
- Bench
- K.S. HEGDE, HANS RAJ KHANNA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Uttar Prade$h Sales Tax Act, 194B~s. 3AA, 3D-Noti.~cation under s. 3D imposinR purchase tax on goods covered by s. 3AA.-Validity­ Scope of .r. 3-D. Under s. 3AA of the Uttar Pradesh Sales Tax Act, I 9'48 "not with­ standing anything contained in s. 3 or 3A" tax on the turnover of Section 30, incorporated into the Act later, authorised the imposition of a tax on the turnover of first purchase and on the issue of a notification under the section no tax could be levied under any other section in respect of the goods so notified. On the question whether the notification
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