Supreme Court · 1974 INSC 98 · Decided 17 April 1974
S. Kodar v. State of Kerala
- Court
- Supreme Court of India
- Citation
- 1974 INSC 98 · [1975] 1 S.C.R. 121
- Case number
- WRIT PETITION (CIVIL) No. 363/1969
- Decided
- 17 April 1974
- Bench
- A.N. RAY, KUTTYIL KURIEN MATHEW, A. ALAGIRISWAMI, P.K. GOSWAMI, R.S. SARKARIA (5-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 19(1)(f), 14, 32
Headnote
Tamil Nadu Additional Sales Tax Act. 1970-Constitutional validity­ Wh-!ther outside the ·.:.:op~ of entry 54, List II-Whether viol&tes fundamental right under Art. J9(1)(f) and (g). Constitution of India, 1950-Art. 19(1)(f) and (g) Entry 54. List Il, Schedule Vil. C The Tamil Nadu ot 5% on a dealer whose annual total turnover exceeded Rs. ten lacs. Writ petitions questioning the constitutional validity _of the Act were dismissed by the High Court. In appeal it was contended that (i) the State legislature had no power to enact the Act as the tax was outside the scope of
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