Supreme Court · 1961 INSC 88 · Decided 14 March 1961
Ramavatar Budhaiprasad ETC. v. Assistant Sales Tax Officer, Akola
- Court
- Supreme Court of India
- Citation
- 1961 INSC 88 · [1962] 1 S.C.R. 279
- Case number
- WRIT PETITION (CIVIL) No. 4/1958
- Decided
- 14 March 1961
- Bench
- T.L. VENKATARAMA AIYYAR, S.K. DAS, J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (5-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32
Headnote
1 S.C.R. SUPREME COURT REPORTS 279 RAMAVATAR BUDHAIPRASAD ETC. v. ASSISTANT SALES TAX OFFICER, AKOLA (S. K. DAS, J. L. KAPUR, M. HIDAYATULLAH, J.C. SHAH and T. L. VENKATARAMA ArYAR, JJ.) Sales Tax-'Betel leaves', iftaxable-'Vegetables', Meaning of -Central Provinces and Berar Sales Tax Act, r947 under the provisions of the C. P. and Berar Sales Tax Act, 1947. The contention of the petitioners was that under s. 6 read with the second schedule of the Act betel leaves were not taxable. Under s. 6 of the Act articles mentioned in the said Schedule were exempt from Sales Tax and articles
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)